Required information [The following information applies to the questions displayed below.) In 2019, Alliant Corporation acquired Centerpoint inc, for $478 million, of which $78 million was allocated to goodwill. At the end of 2021, management has provided the following information for a required goodwill impairment test: 2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $440 million, (Enter your answer in millions (i.e., 10,000,000 should be entered as 10))