WalterCo acquired SabathiaCo for $1 billion on January 1, 2018. The acquisition of SabathiaCo resulted in the recognition of $150 million in goodwill by WalterCo. SabthiaCo continues to operate as a subsidiary of WalterCo. The carrying value of SabathiaCo on December 31, 2022 is $925 million. On that date, WalterCo estimates the fair value of SabathiaCo's net assets (including goodwill) has declined from its acquisition cost of $1 billion to $930 million. Does a goodwill impairment exist in this case?