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In 2019, Alliant Corporation acquired Centerpoint Inc. for $506 million, of which $86 million was allocated to goodwill. At the end of 2021, management has

In 2019, Alliant Corporation acquired Centerpoint Inc. for $506 million, of which $86 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. $ 378 million
Book value of Centerpoints net assets (excluding goodwill) 334 million
Book value of Centerpoints net assets (including goodwill) 420 million

Alliant prepares its financial statements according to IFRS, and Centerpoint is considered a cash-generating unit. Assume that Centerpoints fair value of $378 million approximates fair value less costs to sell and that the present value of Centerpoints estimated future cash flows is $383 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)).

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