Required information Exercise 11-31 (Algo) Impairment; goodwill [LO11-8] [The following information applies to the questions displayed below.] In 2022, Alliant Corporation acquired Centerpoint incorporated for $436 million, of which $66 million was allocated to goodwill. At the end of 2024 , management has provided the following information for a required goodwill impairment test: Book value of Centerpoint's net assets (including goodwill) 364 million 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 $404 million. Note: For all requirements, enter your answer in millions (i.e., 10,000,000 should be entered as 10)