In 2020, Red Inc. had acquired Green Co. and recorded goodwill of $285 million as a result. The net assets (including goodwill) from Red's acquisition of Green Co. had a 2021 year-end book value of $620 million. Red assessed the fair value of the Green reporting unit at this date to be $740 million, while the fair value of all of Green's identifiable tangible and intangible assets (excluding goodwill) was $589 million. The amount of the impairment loss that Red would record for goodwill at the end of 2021 is:.a. $151 million. b. $120 million. c. $0. d. $134 million.