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, $27.7 million; fair value of division's assets, \$21.6 million; undiscounted sum of estimated future cash flows generated from the division's assets, $28.6 million. What amount of impairment loss should C\&R recognize? (Enter your answer in whole dollars.) Answer is complete but not entirely correct