wuesuun zu 15 pts Brittany Carroll Inc, purchased a patent for $66 million. At the end of 2021, it had accumulated amortization on the patent of $16 million. Due to adverse economic conditions in its industry, B. Carroll's management determined that it should assess whether an impairment loss should be recognized for the patent. The estimated undiscounted future cash flows to be provided by the patent total $43 million, and the patent's fair value at that point is $35 million Under these circumstances, does Brittany Carroll need to perform an impairment test? Answer "yes" or "no". If impairment of the patent is necessary, what would Brittany Carroll report? Example answer format: 25 million. Type "none" if no impairment is necessary. D Question 21 10 pts In 2020, Antman Pest Control Inc. had acquired Wasp Killer Co. and recorded goodwill of $245 million as a result. The net assets (including goodwill) from Antman's acquisition of Wasp Killer Co. had a 2021 year-end book value of $580 million Antman assessed the fair value of the Wasp Killer Co. reporting unit at this date to be $700 million, while the fair value of all of Wasp Killer's identifiable tangible and intangible assets (excluding goodwill) was $550 million. The amount of the impairment loss that Antman would record for goodwill at the end of 2021 is