11-2 F. WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $46.6 million, of which $18.2 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $47.2 million; fair value of SCCs net assets (excluding goodwill), $43.5 million; book value of SCCs net assets (including goodwill), $46.8 million.

What amount of impairment loss should WebHelper recognize? (Enter your answers in millions, (i.e., 10,000,000 should be entered as 10).)