Brief Exercise 11-18 IFRS; Impairment; goodwill [LO11-10] WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $45.5 million, of which $16.0 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: SCC's fair value of $41.0 million approximates fair value less costs to sell and that the present value of SCC's estimated future cash flows is $41.5 million, book value of SCC's net assets (including goodwill). $43.5 million. If Web-Helper prepares its financial statements according to IFRS and SCC is considered a cash-generating unit. What amount of impairment loss, if any, should WebHelper recognize? (Enter your answer in millions rounded to 1 decimal place (I.e., 5,500,000 should be entered as 5.5)). million