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 $29.9 million, fair value of division's assets, $227 million undiscounted sum of estimated future cash flows generated from the division's assets, $30.4 million What amount of impairment loss should C&R recognize? (Enter your answer in whole dollars.) Impairment loss S Provo ort 1 Next