In 2016, Alliant Corporation acquired Centerpoint Inc. for $450 million, of which $70 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.	$	346	million
Fair value of Centerpoints net assets (excluding goodwill)		310	million
Book value of Centerpoints net assets (including goodwill)		380	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 $416 million.