In 2021, Martin Corporation acquired Glynco and recorded goodwill of $100 million. Martin considers Glynco a separate reporting unit. By the end of 2024 , the net assets (including goodwili) of Glynco are $320 million and its estimated fair value is $260 million. The amount of the impairment loss that Martin would report for goodwill at the end of 2024 is: Multiple Choice $60 million. $160 million: 50 540 milition