The assets of the Loss Inc. (a separately incorporated entity fully owned of subsidiary Win Inc.) showed the following asset carrying values on December 31, 2018 (in millions):

Cash	$100
Accounts Receivable	20
Inventories	10
Property, Plant & Equipment (net)	200
Patents (net)	20
Goodwill	75
Total	$425

On December 31, 2018, the fair values of the assets listed above were as follows:

Cash	$100
Accounts Receivable	15
Inventories	25
Property, Plant & Equipment (net)	120
Patents (net)	60
Total	$320

Provide the journal entry to record the impairment loss (if any) above.