Brief Exercise 11-17 Impalrment; goodwill [LO11-8] WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $46.9 million, of which $18.8 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $47.8 million; fair value of SCC's net assets (excluding goodwill). $43.9 million: book value of SCC's net assets (including goodwill). $47.7 million. What amount of impairment loss should WebHelper recognize? (Enter your answers in millions, (l.e., 10,000,000 should be entered as 10)) Impairment loss million