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$)$

$$256$ million

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

$228$ million

$290$ million

Determine the amount of goodwill reported in the year$-$end $2024$ balance sheet.

Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $$318$ million.

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