The Spear Production Company used the full cost method of accounting. The Companys accountant gives you the following information:

Present value of future net revenues	$152 million
Value of unproved properties that are not being amortized	25 million
Value of proved properties in the accounting records (capitalized costs)	165 million
Accumulated DD&A in the accounting records	10 million

Required:

Determine the amount of the loss, if any, calculated under the required ceiling test.