Evergreen Corporation has $95 million of goodwill on its books from the 2015 acquisition of Nova Motors. At the end of its 2016 fiscal year, management has provided the following information for its annual goodwill impairment test ($ in millions): Fair value of Nova Fair value of Nova's net assets (excluding goodwill) Book value of Nova's net assets (including goodwill) $860 $800 $900 Assume that Nova is considered a reporting unit for U.S. GAAP and a cash-generating unit for IFRS. What is the amount of goodwill impairment loss that Evergreen should recognize according to U.S. GAAP? (1 point) b. What is the amount of goodwill impairment loss that Evergreen should recognize according to IFRS? Assume the fair value less costs to sell is $850 million and the value in use is $890 million. (1 point)