You gather/calculate the following information about Gear to Fear: Fair Value of Gear to Fear (determined by 3rd party): $235M Estimated Costs to Sell Gear to Fear: $ 10M Undiscounted Gear to Fear estimated future cash flows: $500M Present Value of Gear to Fear estimated future cash flows: $245M Fair Value of Gear to Fear net assets (excluding goodwill): $215M Book Value of Gear to Fear net assets (including goodwill): $210MQuestions: 1. What is the total impairment of goodwill related to Gear to Fear, if any, under both US GAAP and IFRS?