LO 3 P4.6 Goodwill Allocation and Impairment Testing Porter Corporation acquired Stewart Corporation on January 1, 2020, at a cost of $180 million. Stewart has three reporting units, Networks, Global Ser- vices, and Mobile Broadband. In addition, one of Porter's reporting units, U.S. Cellular, benefitted from the acquisition. Relevant data are as follows, at the date of acquisition (in millions): Identifiable assets. Liabilities.. Fair value of unit. Networks Global Services Mobile Broadband $50 $250 $125 35 55 190 100 85 30 U.S. Cellular is expected to increase in value by $10 million because of the acquisition. Assume qualitative assessment at December 31, 2020, indicates that it is more likely than not that book value exceeds fair value for all reporting units. On December 31, 2020, the following amounts were estimated for a quantitative analysis of goodwill impairment (in millions): Networks Global Services Mobile Broadband U.S. Cellular Fair value of unit. . $50 $90 $25 $ 95 Book value of unit. 48 92 33 100 In your answers below, show all numbers in millions. Required a. b. Calculate the total goodwill for this acquisition, and its allocation to the four reporting units at January 1, 2020. Calculate any goodwill impairment for 2020, following U.S. GAAP.