In 2016, Alliant Corporation acquired Centerpoint Inc. for $548 million, of which $98 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. $ 402 million Fair value of Centerpoints net assets (excluding goodwill) 352 million Book value of Centerpoints net assets (including goodwill) 450 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 $500 million.

(For all requirements, Enter your answer in millions (i.e., 10,000,000 should be entered as 10)).

1.	Impairment loss		million
2.	Impairment loss		million