Brief Exercise 11-18 (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, $24 million. What amount of impairment loss should C&R recognize? (Enter your answer in millions rounded to 1 decimal place (ie., 3,300,000 should be entered as 3.3).) Impairment lass million