In $2022,$ Alliant Corporation acquired Centerpoint Incorporated for $$412$ million, of which $$62$ 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 $ $318$ million

Book value of Centerpoint$$s net assets $($excluding goodwill$)288$ million

Book value of Centerpoint$$s net assets $($including goodwill$)350$ million

Alliant prepares its financial statements according to IFRS, and Centerpoint is considered a cash$-$generating unit. Assume that Centerpoint$$s fair value of $$318$ million approximates fair value less costs to sell and that the present value of Centerpoint$$s estimated future cash flows is $$323$ million.

Required:

Determine the amount of goodwill impairment loss Alliant should recognize in its income statement.

Note: Enter your answer in millions $($i$.$e$.,10,000,000$ should be entered as $10).$