Brief Exercise 11-22 (Stotic) IFRS; Impairment; goodwill [LO11-10] WebHelper inc acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $45 million, of which 515 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following fair value of SCC, 540 million approximates fair value less costs to sell and that the present value of SCC's estimated future cash flows is $41 million, book value of SCC's net assets (including goodwill), $42 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 answers in millions (ie, 10,000,000 should be entered as 10.) million