In 2019, Alliant Corporation acquired Centerpoint Inc. for $464 million, of which $74 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.	$	354	million
Book value of Centerpoints net assets (excluding goodwill)		316	million
Book value of Centerpoints net assets (including goodwill)		390	million

Required: 1. Determine the amount of the impairment los

2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $428 million.