! Required information [The following information applies to the questions displayed below.] In 2019, Alliant Corporation acquired Centerpoint Inc. for $300 million, of which $50 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. Book value of Centerpoint's net assets (excluding goodwill) Book value of Centerpoint's net assets (including goodwill) $220 million 200 million 250 million 2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $270 million. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10)). > Answer is complete but not entirely correct. Impairment loss $ 35 million