Goodwill Impairment Review In 2020, Maui Inc. acquired Lanai Co. and recorded goodwill of $290 million as a result. The net assets (including goodwill) from Maui's acquisition of Lanai Co. had a 2021 year-end book value of $1,160 million. Maui assessed the fair value of Lanai at this date to be $1,020 million, while the fair value of all of Sanchez's identifiable tangible and intangible assets (excluding goodwill) was $900 million. The amount of the impairment loss that Maui would record for goodwill at the end of 2021 is: a. $120 million b. $140 million C. $0 d. $170 million