In 2016, Alliant Corporation acquired Centerpoint Inc. for $534 million, of which $94 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. Fair value of Centerpoint's net assets (excluding goodwill) Book value of Centerpoint's net assets (including goodwill) $394 million 346 million 440 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 $488 million (For all requirements, Enter your answer in millions (i.e., 10,000,000 should be entered as 10)) 1. Impairment loss 2. Impairment loss million million