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n 2020, Antle Inc. had acquired Demski Co. and recorded goodwill of $270 million as a result. The net assets (including goodwill) from Antle's acquisition

n 2020, Antle Inc. had acquired Demski Co. and recorded goodwill of $270 million as a result. The net assets (including goodwill) from Antle's acquisition of Demski Co. had a 2021 year-end book value of $605 million. Antle assessed the fair value of the Demskireporting unit at this date to be $725 million, while the fair value of all of Demski's identifiable tangible and intangible assets (excluding goodwill) was $580 million. The amount of the impairment loss that Antle would record for goodwill at the end of 2021 is?

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