In 2020, Antle Inc. had acquired Demski Co. and recorded goodwill of $345 million as a result. The net assets (including goodwill) from Antle's acquisition of Demski Co. had a 2021 year-end book value of $680 million. Antle assessed the fair value of the Demski reporting unit at this date to be $800 million, while the fair value of all of Demski's identifiable tangible and intangible assets (excluding goodwill) was $727 million. The amount of the impairment loss that Antle would record for goodwill at the end of 2021 is: Multiple Choice 0 $73 million 0 $272 million 0 0 $120 million