Carlson Markets, Ltd. owns a chain of specialty stores in the Mid-Atlantic Region. Recently, ten of the stores have experienced declining profits due a decline in business, which has been further ravaged by the effects of the Covid 19 Pandemic. As a result, and although the extent of the length of the downturn in business activity is difficult to predict, as is the return to more normal business levels, Carlson's leadership team assembled data about possible impairment of the assets of the stores. The information gathered was as follows: Book value: $17.5 million Fair value: $14.9 million Undiscounted sum of future cash flows: $18.2 million Required: Determine the amount, if any, of the impairment loss that Carlson must recognize on these assets. (Enter your answer in millions (i.e., 5,000,000 should be entered as 5).)