In 2018, Parent Corp. acquired Sub, Inc. and recorded goodwill of $110 million. Parent considers Sub a separate reporting unit. By the end of 2021, the net assets (including goodwill) of Sub are $330 million and its estimated fair value is $279 million. The amount of the impairment loss that Parent would record for goodwill at the end of 2021 is:

Multiple Choice

• $0.

• $51 million.

• $169 million.

• $59 million.