In 2019, Alliant Corporation acquired Centerpoint Inc. for $548 million, of which $98 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. $ 402 million Book value of Centerpoints net assets (excluding goodwill) 352 million Book value of Centerpoints net assets (including goodwill) 450 million Required: 1. Determine the amount of the impairment loss. (Negative amount should be indicated by a minus sign. Enter your answer in millions (i.e., 10,000,000 should be entered as 10)). 2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $500 million. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10)).