In 2016, Alliant Corporation acquired Centerpoint Inc. for $380 million, of which $60 million was allocated to goodwill. At the end of 2018, management has provided the following information for a required goodwill impairment test:

Fair value of Centerpoint, Inc.	$	294	million
Fair value of Centerpoints net assets (excluding goodwill)		260	million
Book value of Centerpoints net assets (including goodwill)		320	million

Required: 1. Determine the amount of the impairment loss. 2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $354 million. (For all requirements, Enter your answer in millions (i.e., 10,000,000 should be entered as 10)).