In 2014, Alliant Corporation acquired Centerpoint Inc. for $313 million, of which $53 million was allocated to goodwill. At the end of 2016, management has provided the following information for a required goodwill impairment test: Fair value of Centerpoint, Inc. $ 229 million Fair value of Centerpoints net assets (excluding goodwill) 207 million Book value of Centerpoints net assets (including goodwill) 260 million Alliant prepares its financial statements according to IFRS, and Centerpoint is considered a cash-generating unit. Assume that Centerpoints fair value of $229 million approximates fair value less costs to sell and that the present value of Centerpoints estimated future cash flows is $234 million. Required: Determine the amount of goodwill impairment loss Alliant should recognize. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)