In 2020, Lax Co. acquired Stick, Inc. and recorded goodwill of $75 million. Lax considers Stick a separate reporting unit. By the end of 2022, the net assets (including goodwill) of Stick are $320 million and its estimated fair value is $460 million. The amount of the impairment loss that Lax would record for goodwill at the end of 2022 is: O $0 $75 million $140 million $245 million