In 2019, Alliant Corporation acquired Centerpoint Inc. for $412 million, of which $62 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) $318 million 288 million 350 million 2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $380 million. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10)). Impairment loss million