Brief Exercise 11-21 (Algo) Impairment; goodwill [LO11-8] WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for 45.6 million, of which $16.2 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $45.8 million, book value of SCC's net assets (including goodwill). $43.8 million. What amount of impairment loss should WebHelper recognize? (Enter your answers in millions (i.e.. 10,000,000 should be entered as 10).) Impairment loss million