Wicker Corporation operates a manufacturing plant in California in 2017. Due to a change in business climate, an impairment test is deemed appropriate at the end of 2017. Management has acquired the following information for the assets at the plant as of 12/31/2017: Cost $58,500,000 Accumulated depreciation 26,400,000 Wicker’s estimate of the total cash flows 30,000,000 The fair value of the California plant is estimated to be $24,000,000. In 2018, Wicker acquires Young Corporation for $110 million. Young Corp. had book value of assets of $85 million, fair value of assets of $162 million, and liabilities assumed by Wicker was $72 million. At the end of 2018, Wicker determined a Goodwill impairment test for the Young Corp. acquisition only was required with the following information: Book Value of Young (including Goodwill) $140 million Fair Value of Young (including Goodwill) $135 million