Brief Exercise 11-22 (Algo) IFRS; impairment; goodwill [LO11-10] WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $45.1 million, of which $15.2 million was allocated to goodwill. At the end of the current fiscal year, an Impairment test revealed the following: fair value of SCC, $40.2 million approximates fair value less costs to sell and that the present value of SCC's estimated future cash flows is $41.1 million; book value of SCC's net assets (including goodwill), $42.3 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 (l.e., 5,500,000 should be entered as 5.5).) Impairment loss million