In 2018, Martin Corp. acquired Glynco and recorded goodwill of $109 million. Martin considers Glynco a separate reporting unit. By the end of 2021, the net assets (including goodwill) of Glynco are $329 million and its estimated fair value is $276 million. The amount of the impairment loss that Martin would record for goodwill at the end of 2021 is: Multiple Choice $0. $53 million $56 million $167 million