Kentfield Corporation has $300 million of goodwill on its book from the 2015 acquisition of Seaford Shipping. At the end of its 2018 fiscal year, management has provided the following information for a required goodwill impairment test ($ in millions):

Fair value of Seaford (approximates fair value less costs to sell)	$	850
Fair value of Seafords net assets (excluding goodwill)		640
Book value of Seafords net assets (including goodwill)		860
Present value of estimated future cash flows		815

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).