In 2019, Alliant Corporation acquired Centerpoint Inc. for $339 million, of which $59 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. $ 247 million

Book value of Centerpoints net assets (excluding goodwill) 221 million

Book value of Centerpoints net assets (including goodwill) 280 million

Required: 1. Determine the amount of the impairment loss. (Negative amount should be indicated by a minus sign. Enter your answer in millions (i.e., 10,000,000 should be entered as 10)).

Impairment Loss : _______