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, $26.5 million; fair value of division's assets, \$21 million; undiscounted sum of estimated future cash flows generated from the division's assets, \$24 million. What amount of impairment loss should C\&R report in its income statement? Note: Enter your answer in millions rounded to 1 decimal place (i.e., 3,300,000 should be entered as 3.3 )