In $2022,$ A$.$ company aquired C$.$ company for $$390$million, of which $$60$ million was allocated to goodwill. At the end of $2024,$ management has provided the following information for a required goodwill impairment test:

$-$ Fairvalue of C$.$ company $$306$ million

$-$ Bookvalue of C$.$ company's net assests $($excluding goodwill$)$ $$270$ million

$-$ Bookvalue of C$.$ company's net assests $($including goodwill$)$ $$330$ million

$1.$ Determine the amount of impairment loss reported in the $2024$ income statement.

$2.$ Determine the amount of impairment loss and goodwill assuming that the fairvalue of C$.$ company is $$366$ million.