n 2019, Alliant Corporation acquired Centerpoint Inc. for $478 million, of which $78 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.	$	362	million
Book value of Centerpoints net assets (excluding goodwill)		322	million
Book value of Centerpoints net assets (including goodwill)		400	million

2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $440 million. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10)).