In 2022, Alliant Corporation acquired Centerpoint Incorporated for $422 million, of which $62 million was allocated to goodwill. At the end of 2024, management has provided the following information for a required goodwill impairment test: Fair value of centerpoint incorporated - 330 million Book value of centerpoint's net assets excluding goodwill - 298 million, Book value of centerpoint's net assets (including goodwill. - 360 million.

required: Determine the amount of the impairment loss reported in the 2024 income statement