Brief Exercise 11-21 (Static) Impairment; goodwill [LO11-8] WebHelper Inc acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $45 million, of which $15 million was allocated to goodwill . At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $44 million book value of SCC's net assets (including goodwil). $42 million What amount of impairment loss should WebHelper recognize? (Enter your answers in millions (ie., 10,000,000 should be entered os 10).) milion