In 2019, Alliant Corporation acquired Centerpoint Inc. for $478 million, of which $78 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. $362 million Book value of Centerpoint's net assets (excluding goodwill) 322 million Book value of Centerpoint's net assets (including goodwill) 400 million Alliant prepares its financial statements according to IFRS, and Centerpoint is considered a cashgenerating unit. Assume that Centerpoint's fair value of $362 million approximates fair value less costs to sell and that the present value of Centerpoint's estimated future cash flows is $367 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)). Imssimsntsss _