Required information [The following information applies to the questions displayed below.) In 2019, Alliant Corporation acquired Centerpoint Inc. for $403 million, of which $63 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) $315 million 277 million 340 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