QUESTION 4 Chenor Limited has goodwill amounting to RM38 million in its financial statement from an acquisition of Changi Corporation in 2018. At the end of 2020, the following information is provided from Chenor Limited's management for the goodwill impairment test. Fair value of Changi Corp. (determined by appraisal) Fair value of Changi Corp.'s net assets (excluding goodwill) Book value of Changi Corp.'s net assets (including goodwill) RM132 million RM120 million RM150 million Present value of Changi Corp.'s estimated future cash flows RM135 million Assume that Changi Corp is a cash-generating unit for Chenor Limited, and that its fair value is similar to its fair value less costs to sell. Identify the amount of impairment loss on the goodwill that Chenor Limited should recognize.