Perform an impairment test for IBM Corporation's intangible assets for the fiscal year 20XX. IBM has identified three intangible assets on its balance sheet: patents ($100 million), trademarks ($50 million), and goodwill ($200 million). The fair values of the assets are as follows: patents ($80 million), trademarks ($40 million), and goodwill ($180 million). Calculate the impairment loss for each intangible asset, if any, and discuss the accounting treatment of impairment under relevant accounting standards.

• Patents:
• Trademarks:
• Goodwill: