In $2021,$ Martin Corporation acquired Glynco and recorded goodwill of $$60$ million. Martin considers Glynco a separate reporting unit. By the end of $2024,$ the net assets $($including goodwill$)$ of Glynco are $$335$ million and its estimated fair value is $$262$ million. The amount of the impairment loss that Martin would report for goodwill at the end of $2024$ is: