In 2014, Alliant Corporation acquired Centerpoint Inc. for $370 million, of which $60 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.	$	282	million
Fair value of Centerpoints net assets (excluding goodwill)		250	million
Book value of Centerpoints net assets (including goodwill)		310	million

Required:

1.	Determine the amount of the impairment loss. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10).)

2.	Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $342 million. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10).)