Colison and Ryder Company (C\&R) has been expeniencing declining market conditions for its sportswear division. Management decided to test the assets of the division for possible impairment. The test revealed the following book value of civision's assets. $303 million, fair value of division's assets, $22.9 milion, undiscounted sum of estimated future cash flows generated from the division's assets, $306 million What amount of impaiment loss shouid C\&R report in its income statement? Note: Enter your onswers in whole dollars, and not in millions