In 2017, Kirkland Corporation acquired Bison Inc. for $250 million, of which $45 million was attributed to goodwill. At the end of 2018, Kirklands accountants derive the following information for a required goodwill impairment test:

Book value of Bison (including goodwill):	$234.5 million
Fair value of Bison's tangible and intangible assets (excluding goodwill):	$204.9 million
Fair value of Bison (the reporting unit):	$260 million

Required: Determine the amount, if any, of the goodwill impairment loss that Bison should recognize at the end of 2018.

		$15.4 million
		$45 million
		$29.6 million
		No Goodwill impairment