Plant and equipment: Undiscounted sum of future cash flows Fair value Patent: Undiscounted sum of future cash flows Fair value Goodwill: Fair value of Ellison Technology Corporation Fair value of Ellison's net assets (excluding goodwill) Book value of Ellison's net assets (including goodwill) $ 86 million 66 million $ 21 million 14 million $ 516 million 450 million 530 million* After first recording any impairment losses on plant and equipment and the patent. Required: 1. Compute the book value of the plant and equipment and patent at the end of 2021. 4. Determine the amount of any impairment loss to be recorded, if any, for the three assets. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 4 Determine the amount of any impairment loss to be recorded, if any, for the three assets. (Enter your answers in millions. Negative amounts should be indicated by a minus sign.) Impairment Loss Plant and equipment $ 43 million Patent Goodwill $ 0million IS 34 million < Required 1 Required 4 >