In 2018, Dooling Corporation acquired Oxford Inc. for $250 million, of which $50 million was attributed to goodwill. Dooling tests for goodwill impairment at the end of each fiscal year. At the end of 2019, Dooling's accountants derive the following information: Book value of Oxford (including goodwill): $260 million Fair value of Oxford's assets (excluding goodwill) $204.9 million Fair value of Oxford (the reporting unit) $234.5 million Show the impairment test. Record the journal entry, if any, of the goodwill impairment loss that Dooling must recognize on these assets