In 2019, Alliant Corporation acquired Centerpoint Inc. for $450 million, of which $70 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 ansets (excluding goodwill) Rook value of Centerpointi net assets (including goodwill) $346 million 310 million 380 million Required: 1. Determine the amount of the impairment loss. (Enter your answer in millions (ie., 10,000,000 should be entered as 10)). Impairment loss million 2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $416 millon. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10)). Impairment on million