Kentfield Corporation Has $260 Million of Goodwill on Its Book

Kentfield Corporation has $260 million of goodwill on its book from the 2015 acquisition of Seaford Shipping. At the end of its 2018 fiscal year, management has provided the following information for a required goodwill impairment test ($ in millions):
$\begin{array}{lr}\text { Fair value of Seaford (approximates fair value less costs to sell) } & \$ 810 \\\text { Fair value of Seaford's net assets (excluding goodwill) } & 650 \\\text { Book value of Seaford's net assets (including goodwill) } & 850 \\\text { Present value of estimated future cash flows } & 825\end{array}$
Required:
Assuming that Seaford is considered a reporting unit for U.S. GAAP and a cash-generating unit for IFRS, determine the amount of goodwill impairment loss that Kentfield should recognize according to U.S. GAAP and International Financial Reporting Standards (IFRS).