Collison and Ryder Company $($C&R$)$ has been experiencing 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 division$$s assets, $$26\mathrm{.}5$ million; fair value of division$$s assets, $$21$ million. Assume that the present value of the estimated future cash flows generated from the division$$s assets is $$22$ million and that their fair value approximates fair value less costs to sell.

What amount of impairment loss should C&R report if the company prepares its financial statements according to IFRS?

Note: Enter your answer in millions rounded to $1$ decimal place $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}5).$