Collinsworth Limited, a U.K. company, prepares its financial statements according to International Financial Reporting Standards. Late in its 2024 fiscal year, a significant adverse change in business climate indicated to management that the assets of its appitiance division may be impaired. The following data relate to the division's assets: Required: 1. What amount of impairment loss, if any, should Collinsworth recognize? 2. Assume that Collinsworth prepares its financial statements according to U.S. GAAP and that fair value less cost to sell approximates fair value. What amount of impairment loss, if any, should Collinsworth recognize? Note: Enter your answers in millions (i.e., 10,000,000 should be entered as 10)