Required information [The following information applies to the questions displayed below.] In 2022, Alliant Corporation acquired Centerpoint Incorporated for $313 million, of which $53 million was allocated to goodwill. At the end of 2024 , management has provided the following information for a required goodwill impairment test: 2. Determine the amount of goodwill reported in the year-end 2024 balance sheet. 3. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $282 million. Note: For all requirements, enter your answer in millions (i.e., 10,000,000 should be entered as 10)