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

1.

Determine the amount of the impairment loss.

2.	Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $282 million.