In 2019, Alliant 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:

Fair value of Centerpoint Inc.	$	315	million
Book value of Centerpoints net assets (excluding goodwill)		277	million
Book value of Centerpoints net assets (including goodwill)		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 (i.e., 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 (i.e., 10,000,000 should be entered as 10)).

In 2019, Alliant 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: Fair value of Centerpoint Inc. Book value of Centerpoint's net assets (excluding goodwill) Book value of Centerpoint's net assets (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 (i.e., 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 (i.e., 10,000,000 should be entered as 10)). million 1. Impairment loss 2. Impairment loss million