At the beginning of 2014, Metatec Inc. acquired Ellison Technology Corporation for $540 million. In addition to cash, receivables, and inventory, the following assets and their fair values were also acquired:

Plant and equipment (depreciable assets)	$	144	million
Patent		34	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 2016, 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	$	74	million
Fair value		54	million
Patent:
Undiscounted sum of future cash flows	$	19	million
Fair value		12	million
Goodwill:
Fair value of Ellison Technology	$	384	million
Fair value of Ellison's net assets (excluding goodwill)		330	million
Book value of Ellison's net assets (including goodwill)		410	million*

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

Required:

1.	Compute the book value of the plant and equipment and patent at the end of 2016. (Enter your answers in millions.) book value
	plant and equipment: ____ million

patent: _____ million

4.	Determine the amount of any impairment loss to be recorded, if any, for the three assets. (Enter your answers in millions.)
	impairment loss
	plant and equipment: _____ million patent: ____ million goodwill ____ million