Help At the beginning of 2016, Metatec Inc acquired Elson Technology Corporation for $540 million In addlition to cash, recevatles, ond nventory, the following assets and their fair values were also acqured Plant and equpet (depreciable assets) $144 illion Patent 34 million 130 million Goodwi11 The plant and equipment ere depreciated over a 10 year useful life on a str patet is estimated to have a 5-year useful life, no residual velue, and is amortized usi eight-tine bass Thece is no estimated residual value The ng the straight-line metiod emounts have been determined $ 74.11 11on Undi scounted sn of future cash s Patent i 19.1 113on 1 Fair value Good l 1 Fair value of Ell1son Tachnalogy Corporation 384 Li Fair value of Elison's net assets (excluding Book value of 6133on's net assets nclufing dt3 Afher first recording any mpairment losses on giant and equpment and the petn Required: 1. Compute the book value of the plens and eoupment and patent ot the und of 2018 4. Determine the amount of any impairment loss to be recorded if ony for the three assets