In 2019, Allant Corporation acquired Centerpoint Inc. for $403 million, of which $63 million was allocated to goodwill. At the end of 2021, management has provided the following information for a required goodwill impairment test: Pair value of Centerpoint Inc. book value of Centerpoint's not net (excluding goodwill) Book value of Centerpoint's niet annets (including goodwill) $315 million 277 million 340 million Required: 1. Determine the amount of the impairment loss. (Negative amount should be indicated by a minus sign. Enter your answer in millions (le, 10,000,000 should be entered as 10)). 2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $378 million. (Enter your answer in millions (1.e. 10,000,000 should be entered as 10)), 1. Impairment loss 2. Impairment loss million million