Required information [The following information applies to the questions displayed below.] In 2019,...

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[The following information applies to the questions displayed below.] In 2019, Alliant Corporation acquired Centerpoint Inc. for $339 million, of which $59 million was allocated to goodwill. At the end of 2021, management has provided the following information for a required goodwill impairment test:

Fair value of Centerpoint Inc. $ 247 million
Book value of Centerpoints net assets (excluding goodwill) 221 million
Book value of Centerpoints net assets (including goodwill) 280 million

2. Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $306 million. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10)).

Impairment Loss : _______

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