Carter Corp. has $35 million of goodwill in its balance sheet from the 2015 acquisition of Stanton Corp. At the end of 2020, Carter Corp.'s management determined that the quantitative test for goodwill impairment was necessary. They provided the following information for the year-end goodwill impairment test: Book value of Stanton (Includes goodwill) $140,000,000 Fair value of Stanton (per appraisal) $130.000.000 Present value of Stanton's estimabed future cash flows $125,000,000 Stanton is considered a reporting unit under U.S GAAP and a CGU under IFRS. The fair value of Stanton Corp. approximates its fair value less costs to sell. Question 4 1 pts Using the information above, what is the amount of the impairment that should be recorded under IFRS? Question 5 1 pts Using the information above, what is the amount of the impairment that should be recorded under USGAAP