uezon 22 of 26 Question 22 3 points Sve Kingston Corporation has $102 million of goodwill on its books from the 2019 acquisition of Reliant Motors At the end of 2021 focal year management has provided the flowing information for its equined goodw impairment test ($ in millions) Fair value of Reliant (approximates fair value less costs to sel Fair value of Reliant's net assets (excluding goodwi Book value of Reliant's net assets (including goodwil Present value of estimated future cash flows $648 007 707 674 Assuming that Radiant is considered a cash-generating unt for IFRS, the amount of goodwill impairment loss that Kingston should recognize according to IFRS $33 million $50 mon $0 O541 milion