n 2016, Alliant Corporation acquired Centerpoint Inc. for $300 million, of which $50 million was allocated to goodwill. At the end of 2018, management has provided the following information for a required goodwill impairment test: Fair value of Centerpoint, Inc. Fair value of Centerpoint's net assets (excluding goodwi11) Book value of Centerpoint's net assets (including goodwill) $220 million 200 million 250 million Required: 1. Determine the amount of the impairment loss. 2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $270 million. (For all requirements, Enter your answers in millions (i.e., 10,000,000 should be entered as 10). 1.Impairment loss 2. Impairment loss million million