Kentfield Corporation has $260 million of goodwill on its book from the 2013 acquisition of Seaford Shipping. At the end of its 2016 fiscal year, management has provided the following information for a required goodwill impairment test ($ in millions):

Fair value of Seaford (approximates fair value less costs to sell)	$ 810
Fair value of Seafords net assets (excluding goodwill)	650
Book value of Seafords 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). (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)