At the beginning of 2016, Metatec Inc. acquired Ellison Technology Corporation for $570 million. In addition to cash, receivables, and inventory, the following assets and their fair values were also acquired:

Plant and equipment (depreciable assets)	$	147	million
Patent		37	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 2018, 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	$	77	million
Fair value		57	million
Patent:
Undiscounted sum of future cash flows	$	20	million
Fair value		13	million
Goodwill:
Fair value of Ellison Technology Corporation	$	417	million
Fair value of Ellison's net assets (excluding goodwill)		360	million
Book value of Ellison's net assets (including goodwill)		440	million*

^*After first recording any impairment losses on plant and equipment and the patent. 4. Determine the amount of any impairment loss to be recorded, if any, for the three assets.