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): $204.9 million Fair value of Oxford (the reporting unit): $260.0 million Required: Determine the amount, if any, of the goodwill impairment.