Calculate the impairment if any at December 31,2017

Presented below is net asset information related to the Carlos Division of Santana, Inc. CARLOS DIVISION NET ASSETSs AS OF DECEMBER 31, 2017 (IN MILLIONS Cash Accounts receivable Property, plant, and equipment (net) Goodwill Less: Notes payable $ 46 192 2646 207 (2644 The purpose of the Carlos Division is to develop a nuclear-powered aircraft. If successful traveling delays associated with refueling could be substantially reduced. Many other benefits would also occur. To date, management has not had much success and is deciding whether a write-down at this time is appropriate. Management estimated its future net cash flows from the project to be $405 million. Management has also received an offer to purchase the division for $341 million. All identifiable assets' and liabilities' book and fair value amounts are the same. Instructions: Calculate the impairment, if any, at December 31, 2017