In 2018, Martin Corp. acquired Glynco and recorded goodwill of $112 million. Martin considers Glynco a separate reporting unit. By the end of 2021, the net assets (including goodwill ) of Glynco are $332 million and its estimated fair value is $270 million. The amount of the impairment loss that Martin would record for goodwill at the end of 2021 is: Multiple Choice O $62 million $158 million $50 million. $0