Brief Exercise 11-13 Impairment, property, plant, and equipment (LO11-8) Collison and Ryder Company (C&R) has been experiencing declining market conditions for its sportswear division Management decided to test the assets of the division for possible impairment. The test revealed the following: book value of division's assets, $26.7 million; fair value of division's assets, $21.1 million, sum of estimated future cash flows generated from the division's assets, $281. million What amount of impairment loss should C&R recognize? (Enter your answer in whole dollars.) impairment loss