In 2018, Martin Corp. acquired Glynco and recorded goodwill of $106 million. Martin considers Glynco a separate reporting unit. By the end of 2021, the net assets (including goodwill) of Glynco are $326 million and its estimated fair value is $267 million. The amount of the impairment loss that Martin would record for goodwill at the end of 2021 is:

• $0.
• $59 million.
• $47 million.
• $161 million.