n 2019, Alliant Corporation acquired Centerpoint Inc. for $352 million, of which $62 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.	$	256	million
Book value of Centerpoints net assets (excluding goodwill)		228	million
Book value of Centerpoints net assets (including goodwill)		290	million

Alliant prepares its financial statements according to IFRS, and Centerpoint is considered a cash-generating unit. Assume that Centerpoints fair value of $256 million approximates fair value less costs to sell and that the present value of Centerpoints estimated future cash flows is $261 million. Required: Determine the amount of goodwill impairment loss Alliant should recognize