At the beginning of 2019, Metatec Inc. acquired Ellison Technology Corporation for $700 million. In addition to cash, receivables, and inventory, the following assets and their fair values were also acquired: Plant and equipment (depreciable assets) $160 million Patent 50 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 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: 90 million Undiscounted sum of future cash flows Fair value 70 million Patent 21 million 14 million Undiscounted sum of future cash flows Fair value Goodwill: Fair value of Ellison Technology Corporation Fair value of Ellison's net assets (excluding goodwill) Book value of Ellison's net assets (including goodwill) $560 million 490 million 570 million* After first recording any impairment losses on plant and equipment and the patent. Compute the book value of the plant and equipment and patent at the end of 2021. (Enter your answers in millions.) Book Value Plant and equipment million Patent million 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