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Required information The following information applies to the questions displayed below] In 2019, Alliant Corporation acquired Centerpoint Inc. for $548 million, of which $98 million was allocated to goodwill. At the end of 2021, management has provided the followling information for a required goodwilI Impairment test Fair value of Centerpoint Inc Book value of Centerpoint's net assets (excluding goodwill) Book value of Centerpoint's net assets (including goodwill) $482 million 352 million 45e million Required: 1. Determine the amount of the Impalrment loss. (Negatlve amount should be indicated by a minus sign. Enter your answer in millions (Le. 10,000,000 should be entered as 10)) million Impairment loss 2 Determine the amount of the impalrment loss assuming that the fair value of Centerpoint Is $500 million. (Enter your answer in millions (Le, 10,000,000 should be entered as 10) million Impairment loss