4 is incorrect as well

Vegetarian Delights has been experiencing declining market conditions for its specialty foods division Management decided to test the operational assets of the division for possible impairment. The test revealed the following: book value of the division's assets, $31.0 million; fair value of the division's assets, $25 million sum of estimated future cash flows generated from the division's assets, $27 million What amount of impairment loss should Vegetarian Delights record? (Enter your answer in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Answer is complete but not entirely correct. Impairmentos 4.0 million