In 2012, Dooling Corporations acquired Oxford Inc. for $250 million, of which $50 million was attributed to goodwill. At the end of 2013, Dooling's accountants derive the following information for a required goodwill impairment test:

Book value of Oxford ( including goodwill): $234.5 million

Fair value of Oxfords tangible and intangible assets excluding goodwill: $204.9milliom

Fair value of Oxford ( the reporting until): $225.0 million

Using the facts above:

Required:

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