Below is net asset information for Mischa division of Santana Inc. The fair values and book values of all identifiable assets and liabilities are equal and listed in the schedule below. Management estimated future net cash flows of the division to be $335 million. Management also recently received an offer of $400 million for the division.

Mischa Division Net Assets As of December 31, 2010 (in Millions)
Cash	$ 60
Receivables	200
Property, Plant and Equipment, Net	2,600
Goodwill	200
Less: Notes Payable	(2,700)
Net Assets	360

What is the amount of goodwill impairment (if any) for 2010? Please show work.