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In 2022, Alliant Corporation acquired Centerpoint Incorporated for $326 million, of which $56 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	$ 238	million
Book value of Centerpoints net assets (excluding goodwill)	214	million
Book value of Centerpoints net assets (including goodwill)	270	million

Determine the amount of goodwill reported in the year-end 2024 balance sheet.

Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $294 million.

Note: For all requirements, enter your answer in millions (i.e., 10,000,000 should be entered as 10).