Pea Industries owns a manufacturing plant in a foreign country. Political unrest in the country indicates that Pea should investigate for possible impairment. The following information relates to the plant's assets ($ in millions): Book value - $190, Undiscounted sum of future estimated cash flows - $210, Present value of future cash flows - $175, Fair value less cost to sell (determined by appraisal) - $180. What amount of impairment loss should Pea recognize according to United States GAAP and IFRS, respectively?