Required information [The following information applies to the questions displayed below.] In 2019, Alliant Corporation acquired Centerpoint Inc. for $352 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. 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: 1. Determine the amount of the impairment loss. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10)). Impairment loss million 2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $318 million. (Enter your answer in millions (i:e., 10,000,000 should be entered as 10)). Impairment loss million