In 2022, Alliant Corporation acquired Centerpoint incorporated for $352 million, of which $62 million was allocated to goodwill. At the end of 2024 , management has provided the following information for a required goodwill impaiment test: Alliant prepares its financial statements according to IFRS, and Centerpoint is considered a cash-generating unit. Assume that Centerpoint's fair value of $256 million approximates fair value less costs to sell and that the present value of Centerpoint's estimated future cash flows is $261 million. Required: Determine the amount of goodwill impairment loss Alliant should recognize in its income statement. Note: Enter your onswer in millions (i.e., 10,000,000 should be entered as 10)