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 impaiment. The fest revealed the following book value of division's assets. $295 million, fair value of division's assets, $22.5 milior, undiscounted sum of estimated future cash flows generated from the division's assets, $25.5 million. What amount of impairment loss should C\&R recognize? (Enter your answer in millions rounded to 1 decimol ploce (i.e., 3,300,000 should be entered os 3.3).)