In 2015, Antle Inc. had acquired Demski Co. and recorded goodwill of $280 million as a result. The net assets (including goodwill) from Antle's acquisition of Demski Co. had a 2016 year-end book value of $615 million. Antle assessed the fair value of Demski at this date to be $735 million, while the fair value of all of Demski's identifiable tangible and Intangible assets (excluding goodwill) was $586 milion. The amount of the impairment loss that Antle would record for goodwill at the end of 2016 is