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Regular Corp. has four divisions. One of them, Yulon Products, was acquired on January 1, 2016, for $82,000,000, and recorded goodwill of $10,000,000 as

Regular Corp. has four divisions. One of them, Yulon Products, was acquired on January 1, 2016, for

Regular Corp. has four divisions. One of them, Yulon Products, was acquired on January 1, 2016, for $82,000,000, and recorded goodwill of $10,000,000 as a result of that purchase. At December 31, 2017, Yulon Products had a fair value (including goodwill) of $66,000,000. The book value of the company's net assets (without goodwill) at December 31, 2017 was $79,000,000. For 2017, Regular reported a loss on impairment of goodwill of $8,000,000. What was the fair value of the company's net assets (without goodwill) at December 31, 2017? $64,000,000 $58,000,000 $69,000,000 $74,000,000

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