I'm having difficulty with finding the goodwill impairment loss on 1. I thought it was 28 but it states that is the incorrect answer. Because of this I'm also having issues with number 3. I know it is a debit to loss on impairment of goodwill and a credit to goodwill but I can't seem to find the correct answer. Thank you in advance for your help!

Exercise 11-33 (Static) Goodwill valuation and impairment; Chapters 10 and 11 [LO11-8] On May 28, 2021, Pesky Corporation acquired all of the outstanding common stock of Harman, Inc., for $420 million. The fair value of Harman's identifiable tangible and intangible assets totaled $512 million, and the fair value of liabilities assumed by Pesky was $150 million. Pesky performed a goodwill impairment test at the end of its fiscal year ended December 31, 2021. Management has provided the following information: Fair value of Harman, Inc. Fair value of Harman's net assets (excluding goodwill) Book value of Harman's net assets (including goodwill) $400 million 370 million 410 million Required: 1. Determine the amount of goodwill that resulted from the Harman acquisition. 2. Determine the amount of goodwill impairment loss that Pesky should recognize at the end of 2021, if any. 3. If an impairment loss is required, prepare the journal entry to record the loss. Complete this question by entering your answers in the tabs below. Req 1 and 2 Req3 Determine the amount of goodwill that resulted from the Harman acquisition and the amount of goodwill impairment loss that Pesky should recognize at the end of 2021, if any. (Negative amounts should be indicated by a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10)). Goodwill Goodwill impairment loss $ $ 58 million 28 million Req 1 and 2 Req3 >