In 2018, Alpha Corp. acquired Gamma and recorded goodwill of $120 million Alpha considers Gamma a separate reporting unit. By the end of 2021, the net assets (including goodwill of Gamma are 5340 million and its estimated fair value is $298 million. The amount of the impairment loss that Alpha would record for goodwill at the end of 2021 $42 million $0. $178 million 578 million