Orion creates natural products for parents with their young children. They purchased Swift Corporation and made it a division of the business a few years ago in hopes of using Swift's patented technology to prevent diaper leaks. Goodwill related to the division is $150 million. If successful, Orion could lead the industry in demand for leak-proof, natural diapers. However, Orion hasnt had much success in designing such a diaper and thinks a write-down of the goodwill related to the purchase of Swift Corporation is fitting. Small Care, a competitor, has offered to purchase Swift Corporation for $425 million. Swift Corporation's divisions net assets, including Goodwill, total $550 million. All identifiable assets and liabilities book and fair value amounts are the same. Bill, Orions accountant, recorded an impairment loss of $25 million for Swift Corporation. Is this amount correct? Why or why not?