On May 28, 2016, Pesky Corporation acquired all of the outstanding common stock of Harman, Inc., for $510 million. The fair value of Harman's identifiable tangible and intangible assets totaled $575 million, and the fair value of liabilities assumed by Pesky was $149 million. Pesky performed a goodwill impairment test at the end of its fiscal year ended December 31, 2016. Management has provided the following information:

Fair value of Harman, Inc. $ 490 million

Fair value of Harman's net assets (excluding goodwill) 430 million

Book value of Harman's net assets (including goodwill) 518 million Required:

1. Determine the amount of goodwill that resulted from the Harman acquisition. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10).) (I know the answer to this is 84 MIllion)

2. Determine the amount of goodwill impairment loss that Pesky should recognize at the end of 2016, if any. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10).) ( I got 20 Million but this was wrong, Please tell me why)

3. If an impairment loss is required, prepare the journal entry to record the loss ( I dnow it is a debit to impairment loss and a credit to goodwill, but I got the value of 20 million wrong. Please help)