In 2023, Dooling Corporation acquired Oxford Incorporated for $250 million, of which $50 million was attributed to goodwill Ar the end of 2024 , Dooling's accountants derive the following information for a required goodwill impairment test: 8ook value of Oxford (including goodwill): Fair value of Oxford (the reporting unit): $260.0 million Assume the same facts as above, except that the fair value of Oxford (the reporting unit) is $225 million. Required: 1. Determine the amount, if any, of the goodwill impairment loss that Dooling must recognize on these assets. 2. Determine the proper balance of goodwill in Dooling's records at the end of 2024. Note: Enter your onswers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5)