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[The following information applies to the questions displayed below.] In 2019, Alliant Corporation acquired Centerpoint Inc. for $422 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.	$	330	million
Book value of Centerpoints net assets (excluding goodwill)		298	million
Book value of Centerpoints net assets (including goodwill)		360	million

Required: 1. Determine the amount of the impairment loss. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10)).