When Prestige Inc All Limited Life Intangibles Are Straight-Line Amortized Over Their Useful

When Prestige Inc. acquired Squiggle Technologies, the following previously unreported intangible assets were recognized as part of the acquisition:
$\begin{array}{|l|c|c|}\hline \text { Intangible Asset } & \begin{array}{c}\text { Book Value at } \\\text { December 31, 2020 }\end{array} & \begin{array}{c}\text { Asset } \\\text { Type }\end{array} \\\hline \text { Developed product technology } & \$ 750 & \text { Indefinite life } \\\hline \text { Royalty agreements } & 115 & \text { Limited life } \\\hline \text { Customer relationships } & 170 & \text { Limited life } \\\hline\end{array}$

All limited life intangibles are straight-line amortized over their useful lives, and all intangibles are tested for impairment annually. It is now December 31, 2020, the end of the accounting year. Amortization for 2020 has already been properly recorded.

You have the following information regarding these intangibles:
$\begin{array}{|l|c|c|}\hline \text { Intangible Asset } & \begin{array}{c}\text { Total Expected Future Net } \\\text { Cash Inflows, Undiscounted }\end{array} & \begin{array}{c}\text { Total Expected Future Net } \\\text { Cash Inflows, Discounted }\end{array} \\\hline \text { Developed product technology } & \$ 800 & \$ 450 \\\hline \text { Royalty agreements } & 130 & 50 \\\hline \text { Customer relationships } & 150 & 125 \\\hline\end{array}$
Required
a. Calculate the impairment loss on each of the intangibles for 2020, following U.S. GAAP.
b. Calculate the impairment loss on each of the intangibles for 2020, following IFRS