In 2021, AAA Inc, acquired BBB Co. and recorded goodwill of $300 million as a result. The net assets (including goodwill) from AAA's acquisition of BBB Co. had a 2022 year-end book value of $1,170 million. AAA assessed the fair value of BBB at this date to be $730 million. The amount of the impairment loss that AAA would record for goodwill at the end of 2022 is: O $400 million $300 million O $340 million O $440 million