In February 2015, Dooling Corporation acquired Oxford Inc. for $250 million, of which $50 million was attributed to goodwill. At the end of its fiscal year ended December 31, 2018, Dooling's accountants derive the following information for a required goodwill impairment test: Book value of Oxford's net assets (including goodwill): $234.5 million Fair value of Oxford's net assets (excluding goodwill): $204.9 million Fair value of Oxford: $225 million Required: Determine the amount, if any, of the goodwill impairment loss that Dooling must recognize at the end of 2018