Brief Exercise 11-17 (Static) 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, $26.5 million; fair value of division's assets, $21 million; undiscounted sum of estimated future cash flows generated from the division's assets, $28 million. What amount of impairment loss should C&R recognize? (Enter your answer in whole dollars.) Impairment loss