International Foods, a U.S. company, acquired two companies in 2016. As a result, its consolidated financial statements include the following acquired intangibles:

Intangible Asset	Date of Acquisition	Fair Value at Date of Acquisition	Useful Life
Customer relationships	January 1, 2016	$4,000,000	4 years
Favorable leaseholds	June 30, 2016	8,000,000	5 years
Brand names	June 30, 2016	18,000,000	Indefinite
Goodwill	January 1, 2016	500,000,000	Indefinite

International Foods reports using IFRS and allocating its goodwill to the following cash gathering units (CGUs):

E. Asia	$40,000,000
Indonesia	60,000,000
Brazil	150,000,000
Mediterranean	150,000,000
Scandanavia	100,000,000
Total	$500,000,000

The following information is available at December 31, 2017:

Intangible Asset	Sum of Future Expected Undiscounted Cash Flows	Sum of Future Expected Discounted Cash Flows
Customer relationships	$1,200,000	$900,000
Favorable leaseholds	6,000,000	4,400,000
Brand names	14,000,000	7,000,000

CGU	Unit Carrying Value	Unit Fair Value	Fair Value of Identifiable Net Assets
E. Asia	$200,000,000	$150,000,000	$300,000,000
Indonesia	100,000,000	120,000,000	75,000,000
Brazil	130,000,000	140,000,000	100,000,000
Mediterranean	220,000,000	190,000,000	150,000,000
Scandinavia	300,000,000	230,000,000	200,000,000

Required

GOODWILL IMPAIRMENT LOSS

Compute 2017 amortization expense and impairment losses on the above intangibles, following IFRS.

Amortization expense - identifiable intangibles = 2,600,000

Impairment losses - identifiable intangibles = 13,300,000

Goodwill impairment loss=

Total=