At the beginning of 2019, Metatec Inc, acquired Ellison Technology Corporation for $580 million. In addition to cash, receivables, and inventory, the following assets and their fair values were also acquired: Plant and equipment (depreciable assets) $148 million Patent 38 million Goodwill 100 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: $ 78 million 58 million Plant and equipment: Undiscounted sum of future cash flows Fair value Patent: Undiscounted sum of future cash flows Fair value Goodwill: Fair value of Ellison Technology Corporation Fair value of Ellison's net assets (excluding goodwill) ets (excluding goodwill) Book value of Ellison's net assets (including goodwill) $ 20 million 13 million $428 million 370 million 450 million After first recording any impairment losses on plant and equipment and the potent. Required: 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