In 2019, Alliant Corporation acquired Centerpoint Inc. for $380 million, of which $60 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.	$	294	million
Book value of Centerpoints net assets (excluding goodwill)		260	million
Book value of Centerpoints net assets (including goodwill)		320	million

Exercise 11-31 (Algo) Part 2

2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $354 million. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10)).