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, $27.3 million; fair value of division's assets, $21.4 millon; undiscounted sum of estimated future cash flows generated from the division's assets, $28.4 million What amount of impairment loss should C&R recognize? (Enter your answer in whole dollars.) impairmont loss