Presented below is net asset information related to the Carlos Division of Santana, Inc.

CARLOS DIVISION NET ASSETS AS OF DECEMBER 31, 2017 (IN MILLIONS)
Cash	$ 54
Accounts receivable	193
Property, plant, and equipment (net)	2603
Goodwill	203
Less: Notes payable	(2621)

The purpose of the Carlos Division is to develop a nuclear-powered aircraft. If successful, traveling delays associated with refueling could be substantially reduced. Many other benefits would also occur. To date, management has not had much success and is deciding whether a write-down at this time is appropriate. Management estimated its future net cash flows from the project to be $397 million. Management has also received an offer to purchase the division for $331 million. All identifiable assets and liabilities book and fair value amounts are the same.

Instructions:

Calculate the impairment, if any, at December 31, 2017. Show work