At the beginning of 2019, 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) Patent Goodwill 157 mi1lion 7 million 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 2021, 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: 87 million 67 million Undiscounted sum of future cash flows Fair value Patent: Undiscounted sum of future cash flows Fair value $ 21 million 14 million Goodwil1: 527 million 460 million Fair value of Ellison Technology Corporation Fair value of Ellison's net assets (excluding goodwill) Book value of E1lison's net assets (including goodwill) 540 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 2021 4. Determine the amount of any impairment loss to be recorded, if any, for the three assets. Complete this question by entering your answers in the tabs below Required 1 Required 4 Compute the book value of the plant and equipment and patent at the end of 2018. (Enter your answers in millions. Round your final answers to nearest whole dollar.) Book Value Plant and equipment Patent million million Required 4 Required 1 Required 1. Compute the book value of the plant and equipment and patent at the end of 2021 t of any impairment Complete this question by entering your answers in the tabs below. Required 1 Required 4 Determine the amount of any impairment loss to be recorded, if any, for the three assets. (Enter your answers in millions. Round your final answers to nearest whole dollar.) Impairment Loss Plant and equipment Patent Goodwill million million Required 1 Required4