Book value. Estimated undiscounted sum of future cash flows Fair value $9.5 million 5.5 million 5.0 million Assume that the fair value amount given equals both (a) the fair value less costs to sell and (b) the present value of estimated future cash flows. Required: 1. Determine the amount of the impairment loss. 2. Determine the amount of the impairment loss assuming that the estimated undiscounted sum of future cash flows is $9.8 million and fair value is $6.5 million. (For all requirements, negative amounts should be indicated by a minus sign. Enter your answers 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. 1. Impairment loss $ 4.5 million 2. Impairment loss S 0.0 million