Kentfield Corporation has $298 million of goodwill on its book from the 2015 acquisition of Seaford Shipping. At the end of its 2018 fiscal year, management has provided the following information for a required goodwill impairment test ($ in millions): Fair value of Seaford (approximates fair value less costs to sell) Fair value of Seaford's net assets (excluding goodwill) Book value of Seaford's net assets (including goodwill) Present value of estimated future cash flows $848 641 861 816 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).) U.S. GAAP IFRS Impairment loss