At the beginning of 2019, Metatec Inc. acquired Ellison Technology Corporation for $560 million. In addition to cash, receivables, and inventory, the following assets and their fair values were also acquired:

Plant and equipment (depreciable assets)	$	146	million
Patent		36	million
Goodwill		120	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:
Undiscounted sum of future cash flows	$	76	million
Fair value		56	million
Patent:
Undiscounted sum of future cash flows	$	20	million
Fair value		13	million
Goodwill:
Fair value of Ellison Technology Corporation	$	406	million
Fair value of Ellison's net assets (excluding goodwill)		350	million
Book value of Ellison's net assets (including goodwill)		430	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.

Determine the amount of any impairment loss to be recorded, if any, for the three assets. (Enter your answers in millions. Negative amounts should be indicated by a minus sign.)

	Impairment Loss
Plant and equipment		million
Patent		million
Goodwill		million