TB MC Qu. 11-156 (Algo) In 2018, Martin Corp. acquired Glynco and recorded goodwill... In 2018, Martin Corp. acquired Glynco and recorded goodwill of $108 million Martin considers Glynco a separate reporting unit. By the end of 2021, the net assets (including goodwill) of Glynco are $328 million and its estimated fair value is $272 million. The amount of the impairment loss that Martin would record for goodwill at the end of 2021 is: Multiple Choice $52 million $56 million $164 million SO