In 2015, Antle Inc. had acquired Demski Co. and recorded goodwill of $315 million as a result. The net assets (including goodwill) from Antle's acquisition of Demski Co. had a 2016 year-end book value of $650 million. Antle assessed the fair value of Demski at this date to be $770 million, while the fair value of all of Demski's identifiable tangible and intangible assets (excluding goodwill) was $709 million. The amount of the impairment loss that Antle would record for goodwill at the end of 2016 is