In $2022,$ Alliant Corporation acquired Centerpoint Incorporated for $$365$ million, of which $$65$ million was allocated to goodwill. At the end of $2024,$ management has provided the following information for a required goodwill impairment test:

$\backslash$table$[[$Fair value of Centerpoint Incorporated,$$265$ million$],[$Book value of Centerpoint's net assets $($excluding goodwill$),235$ million$],[$Book value of Centerpoint's net assets $($including goodwill$),300$ million$]]$

Exercise $11-31($Algo$)$ Part $2$ & $3$

$2.$ Determine the amount of goodwill reported in the year$-$end $2024$ balance sheet.

$3.$ Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $$330$ million. Note: For all requirements, enter your answer in millions $($i$.$e$.,10,000,000$ should be entered as $10).$

$\backslash$table$[[2.$ Goodwill,million,$],[3.$ Impairment loss,,million$]]$