Previously unreported identifiable intangible assets with a fair value of $100 million and a 4-year life were recognized in an acquisition. At the end of the first year following acquisition, impairment testing reveals that total expected undiscounted future cash inflows for the intangible assets are $78 million, and total expected discounted future cash inflows are $72 million. What is the impairment loss for the identifiable intangible assets for the year? Select one: a. $3 million b. $28 million C. None d. \$22 million At the date of acquisition, a subsidiary's plant assets (20-year life, straight-line) have a fair value that is $8,000 above the subsidiary's book value. At the end of the third year following acquisition, revaluation (R) debits plant assets, net of accumulated depreciation, by Select one: a. $8,000 b. $7,600 c. $6,800 d. $7,200