Brief Exercise 11-20 (Algo) Impairment; goodwill [LO11-8] WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $46.7 million, of which $18.4 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $43.4 million; book value of SCC's net assets (including goodwill), $471 million. What amount of impairment loss should WebHelper recognize? (Enter your answer in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Impairment loss million