Kentfield Corporation has $$260$ million of goodwill on its book from the $2021$ acquisition of Seaford Shipping. At the end of its $2024$ fiscal year, management has provided the following information for a required goodwill impairment test $($$ in millions$)$:

Fair value of Seaford $($approximates fair value less costs to sell$)$ $ $810$

Fair value of Seaford$$s net assets $($excluding goodwill$)650$

Book value of Seaford$$s net assets $($including goodwill$)850$

Present value of estimated future cash flows $825$

Required:

Assuming that Seaford is considered a reporting unit for U$.$S$.$ GAAP and a cash$-$generating unit for IFRS, determine the amount of goodwill impairment loss that Kentfield should recognize according to U$.$S$.$ GAAP and International Financial Reporting Standards $($IFRS$).$