Required information [The following information applies to the questions displayed below.] In 2019, Alliant Corporation acquired Centerpoint Inc. for $450 million, of which $70 million was allocated to goodwill. At the end of 2021, management has provided the following information for a required goodwill impairment test: Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $416 million. (Enter your answer in Ilions (i.e., 10,000,000 should be entered as 10))