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10) In 2017, Dooling Corporation acquired Oxford Inc, for $250 million, of which $45 million was attributed to goodwill. At the end of 2018 , Dooling's accountants derive the following information for a required goodwill impairment test: Book value of Oxford (including goodwill): $244.5 million Fair value of Oxford's tangible and intangible assets (excluding goodwill): S222 million Fair value of Oxford (the reporting unit): $238 million Required: Determine the amount, if any, of the goodwill impairment loss that Dooling must recognize on these assets. (If needed, enter whole number.)