Use the following to answer the question(s) below: In 2020, Dooling Corporation acquired Oxford inc, for $250 million, of which $50 million was attributed to goodwill. At the end of 2021 . Dooling's accountants derive the following information for a required goodwill impairment test: Book value of Oxford (including goodwill): Fair value of Oxford's tangible and intangible assets (excluding goodwill): Fair value of Oxford (the reporting unit): {:[$234.5" million "],[$204.9" million "],[$260.0" million "]:}