In 2020, Dooling Corporation acquired Oxford Inc. for $250 million, of which $50 million was attributed to goodwill. At the end of 2021, Dooling's accountants derive the following information for a required goodwill impairment test:

Book value of Oxford (including goodwill):	$	234.5	million
Fair value of Oxford's tangible and intangible assets (excluding goodwill):	$	209.5	million
Fair value of Oxford (the reporting unit):	$	260.0	million

Required: Determine the amount, if any, of the goodwill impairment loss that Dooling must recognize on these assets.