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, $271 million; fair value of division's assets. $21.3 million; undiscounted sum of estimated future cash flows generated from the division's assets, $28.3 million. What amount of impairment loss should C&R recognize? (Enter your answer in whole dollars.) Impairment loss