In 2019, Alliant Corporation acquired Centerpoint Inc. for $313 million, of which $53 million was allocated to goodwill. At the end of 2021, management has provided the following information for a required goodwill impairment test: Fair value of Centerpoint Inc. Book value of Centerpoint's net assets (excluding goodwill) Book value of Centerpoint's net assets (including goodwill) $229 million 207 million 260 million Alliant prepares its financial statements according to IFRS, and Centerpoint is considered a cash-generating unit. Assume that Centerpoint's fair value of $229 million approximates fair value less costs to sell and that the present value of Centerpoint's estimated future cash flows is $234 million. Required: Determine the amount of goodwill impairment loss Alliant should recognize. (Negative amount should be indicated by a minus sign. Enter your answer in millions (i.e., 10,000,000 should be entered as 10)). Answer is complete but not entirely correct. Impairment loss $ 31 million