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.	$	346	million
Book value of Centerpoints net assets (excluding goodwill)		310	million
Book value of Centerpoints net assets (including goodwill)		380	million

Alliant prepares its financial statements according to IFRS, and Centerpoint is considered a cash-generating unit. Assume that Centerpoints fair value of $346 million approximates fair value less costs to sell and that the present value of Centerpoints estimated future cash flows is $351 million. Required: Determine the amount of goodwill impairment loss Alliant should recognize. (Negative amount should be indicated by a minus sign. Enter your answer in millions (i.e., 10,000,000 should be entered as 10)). My Answer is impairment loss of $34 Million but that is not right