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

$90,000,000,and recorded goodwill of$ $10,000,000 as a result of that purchase. Yulon Products is a reporting unit of the company. At December 31, 2017, Yulon Products had a fair value (including goodwill) of $66,000,000.

The book value of the division's net assets (including goodwill) at December 31, 2017 was $80,000,000. What was the impairment loss for goodwill at December 31, 2017?