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Goodwill Allocation and Impairment Testing Porter Corporation acquired Stewart Corporation on January I, 2016. at a COX of $160 million. Stewart has three reporting units, Networks. Global Services, and Mobile Broadband. In addition, one of Porter's reporting units. U S. Cellular, benefitted from the acquisition. Relevant data are as follows, at the date of acquisition (in millions): U.S. Cellular is expected to increase in value by S10 million because of the acquisition. Assume qualitative assessment at December 31, 2016, indicates that it is more likely than not that book value exceeds fair value for all reporting units. On December 31, 2016, the following amounts were estimated for a quantitative analysis of goodwill impairment: In your answers below, show all numbers in millions. Required Calculate the total goodwill for this acquisition, and its allocation to the four repotting units at January 1, 2016. Calculate any goodwill impairment for 2016