Problem 4 Kentfield Corporation has $260 million of goodwill on its book from the 2015 acquisition of Seaford Shipping. At the end of its 2018 fiscal year, management has provided the following information for a required goodwill impairment test ($ in millions): Fair value of Seaford (approximates fair value less costs to sell) Fair value of Seaford's net assets (excluding goodwill) Book value of Seaford's net assets (including goodwill) Present value of estimated future cash flows $ 810 650 850 825 Required: Assuming that Seaford is considered a reporting unit for U.S. GAAP, determine the amount of goodwill impairment loss that Kentfield should recognize