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Required information (The following information applies to the questions displayed below.) In 2019, Alliant Corporation acquired Centerpoint Inc. for $534 million, of which $94 million

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Required information (The following information applies to the questions displayed below.) In 2019, Alliant Corporation acquired Centerpoint Inc. for $534 million, of which $94 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) $ 394 million 346 million 440 million Required: 1. Determine the amount of the impairment loss. (Negative amount should be indicated by a minus sign. Enter your answer in millions (i.e., 10,000,000 should be entered as 10)). Impairment loss million

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