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In 2022, Alliant Corporation acquired Centerpoint Incorporated for $506 million, of which $86 million was allocated to goodwill. At the end of 2024, management has provided the following information for a required goodwill impairment test:

Fair value of Centerpoint Incorporated	$ 378	million
Book value of Centerpoints net assets (excluding goodwill)	334	million
Book value of Centerpoints net assets (including goodwill)	420	million

Required:

1. Determine the amount of the impairment loss reported in the 2024 income statement.

Note: Enter your answer in millions (i.e., 10,000,000 should be entered as 10).