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Required information

$[$The following information applies to the questions displayed below.$]$

In $2022.$ Alliant Corporation acquired Centerpoint Incorporated for $$365$ million, of which $$65$ million was allocated to goodwill. At the end of $2024,$ management has provided the following information for a required goodwill impairment test:

Fair value of Centerpoint Incorporated

Book value of Centerpoint's net assets $($excluding goodwili$)$

$$265$ million

Book value of Centerpoint's net assets $($including goodwill$)$

$235$ million

$300$ million

$2.$ 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 $$330$ million.

Note: For all requirements, enter your answer in millions $($i$.$e$.,10,000,000$ should be entered as $10).$

Answer is complete but not entirely correct.

$\backslash$table$[[2.$ Goodwill,$$,65ox,$million$],[3.$ Impairment loss,$$,0*,$million$]]$