At the beginning of 2019, Metotec Inc. acquired Ellison Technology Corporation for $530 million. In addition to cash receivables, and Inventory, the following assets and their fair values were also acquired: Plant, and equipment (depreciable assets) Goodwin Patent $143 million 33 million 120 million The plant and equipment are depreciated over a 10-year useful life on a straight line bosis. 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 straightline method At the end of 2021, o change in business climate indicated to management that the ossets of Ellison might be impaired. The following amounts have been determined: 573 million 53 million plant and equipment Undiscounted sof future cash flow Fair value Patent: Undiscounted sum of future cash flows Fair value doodwill: Fair value o Etion Technology Corporation Fair value of Ellison't net assets (excluding goodwill Book value of Elison's not as including goodwill 5 15 million 12 million $373 million 320 million 400 ton 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 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 0 million $ $ Patent Goodwil 27 million