Exercise 11-30 Impairment, goodwill [LO11-8) In 2019, Alliant Corporation acquired Centerpoint Inc. for $534 million, of which $94 million was allocated to goodwill. At the end of 2021. management has provided the following information for a required goodwill impairment test: Fair value O center point Inc. Book Value of Centerpoint's net assets (excluding goodwill) Book value of Centerpoint's net assets (including goodwill) $394 111on 346 million 440 million Required: 1. Determine the amount of the impairment loss. (Negative amount should be Indicated by a minus sign. Enter your answer in millions (l.e., 10,000,000 should be entered as 10)). 2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $488 million (Enter your answer in millions (l.e., 10,000,000 should be entered as 10)). million 1. Impairment loss 2. Impairment loss