Blankbank Corporation has $150 million of goodwill on its books from the 2014 acquisition of Walsh Technology. Walsh is considered a cash-generating unit under IFRS. At the end of its 2016 fiscal year, management provided the following information for its annual goodwill impairment test ($ in millions):

Fair value of Walsh less costs to sell	$	455
Fair value of Walshs net assets (excluding goodwill)		400
Book value of Walshs net assets (including goodwill)		500
Present value of estimated future cash flows		440

Under IFRS, what amount of goodwill impairment loss, if any, should Blankbank recognize?

A. $100 million.

B. $60 million.

C. $50 million.

D. $45 million.