At the beginning of 2011, Metatec Inc. acquired Ellison Technology Corporation for $670 million. In addition to cash, receivables, and inventory, the following assets and their fair values were also acquired:

Plant and equipment (depreciable assets)	$	157	million
Patent		47	million
Goodwill		110	million

The plant and equipment are depreciated over a 10-year useful life on a straight-line basis. There is no estimated residual value. The patent is estimated to have a 5-year useful life, no residual value, and is amortized using the straight-line method.

At the end of 2013, a change in business climate indicated to management that the assets of Ellison might be impaired. The following amounts have been determined:

Plant and equipment:
Undiscounted sum of future cash flows	$	87	million
Fair value		67	million
Patent:
Undiscounted sum of future cash flows	$	21	million
Fair value		14	million
Goodwill:
Fair value of Ellison Technology	$	527	million
Fair value of Ellison's net assets (excluding goodwill)		460	million
Book value of Ellison's net assets (including goodwill)		540	million*

^*After first recording any impairment losses on plant and equipment and the patent.

2.	Determine the amount of any impairment loss to be recorded, for the three assets. (Enter your answers in millions.)

	Impairment Loss
Plant and equipment		million
Patent		million
Goodwill		million