Regular Corp. has four divisions. One of them, Yulon Products, was acquired on January 1, 2016, for $86,000,000, and recorded goodwill of $9,000,000 as a result of that purchase. At December 31, 2017, Yulon Products had a fair value (including goodwill) of $69,000,000. The book value of the company's net assets (without goodwill) at December 31, 2017 was $80,000,000. For 2017, Regular reported a loss on impairment of goodwill of $10,000,000. What was the fair value of the company's net assets (without goodwill) at December 31, 2017?

The answer is $70,000,000. I want to know how to calculate.