In 2022, Alliant Corporation acquired Centerpoint incorporated for $370 million, of which $60 million was allocated to goodwill. At the end of 2024 , management has provided the following information for a required goodwill impairment test: Exercise 11-31 (Algo) Part 1 Required: 1. Determine the amount of the impairment loss reported in the 2024 income statement: In 2022, Alliant Corporation acquired Centerpoint Incorporated for $370 million, of which $60 million was allocated to goodwill. At the end of 2024 , management has provided the following information for a required goodwill impairment test: Exercise 11-31 (Algo) Part 2 \& 3 2. Determine the amount of goodwill reported in the year-end 2024 balance sheet 3. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $342 million. Note: For all requirements, enter your answer in millions (i.e., 10,000,000 should be entered as 10)