In $2023,$ Dooling Corporation acquired Oxford Incorporated for $$250$ million, of which $$50$ million was attributed to goodwill. At the end of $2024,$ Dooling's accountants derive the following information for a required goodwill impairment test:Assume the same facts as above, except that the fair value of Oxford $($the reporting unit$)$ is $$225$ million.Required:

Determine the amount, if any, of the goodwill impairment loss that Dooling must recognize on these assets.

Determine the proper balance of goodwill in Dooling's records at the end of $2024.$

Note: Enter your answers in millions rounded to $1$ decimal place $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}5).$

$\backslash$table$[[1.$ Impairment loss,$$,29\mathrm{.}6,$million$],[2.$ Balance of goodwill,$$,20\mathrm{.}7,$million$]]$