In $2022,$ Alliant Corporation acquired Centerpoint Incorporated for $$436$ million, of which $$66$ million was allocated to goodwill. At the end of $2024,$ management has provided the following information for a required goodwill impairment test:

Fair value of Centerpoint Incorporated $ $338$ million

Book value of Centerpoint$$s net assets $($excluding goodwill$)304$ million

Book value of Centerpoint$$s net assets $($including goodwill$)370$ million

Determine the amount of goodwill reported in the year$-$end $2024$ balance sheet.

Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $$404$ million