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Required information

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

In $2022,$ Alliant Corporation acquired Centerpoint Incorporated for $$352$ million, of which $$62$ 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 goodwill$)$

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

$$256$ million

$228$ million

$290$ million

Required:

Determine the amount of the impairment loss reported in the $2024$ income statement.

Note: Enter your answer in millions $($i$.$e$.,10,000,000$ should be entered as $10).$