WebHelper Incorporated acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $46.1 million, of which $17.2 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $42.2 million approximates fair value less costs to sell and that the present value of SCCs estimated future cash flows is $42.6 million; book value of SCCs net assets (including goodwill), $45.3 million. Web-Helper prepares its financial stat