Check my work In 2016, Alliant Corporation acquired Centerpolnt Inc. for $534 million, of which $94 milllon was allocated to goodwill. At the end of 2018, management has provided the following information for a required goodwill impairment test: 2.85 points Fair valu Centerpoint, Ine Fair value of Centarpoint's nat assets (excluding goodwill) Book value of Centerpoint' s net assets (including goodwill) $394 million 346 million 440 million eBook PrintAlliant prepares its financial statements according to IFRS, and Centerpoint is considered a cash-generating unit. Assume that Refcrences Centerpoint's fair value of $394 milon approximates fair value less costs to sell and that the present value of Centerpoint's estimated uture cash flows is $399 million. Required Determine the amount of goodwill impairment loss Alliant should recognize. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10) ent loss million