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NebHelper Incorporated acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for ( $ 46.8 ) million, of which ( $ 18.6 )

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NebHelper Incorporated acquired 100\\% of the outstanding stock of Silicon Chips Corporation (SCC) for \\( \\$ 46.8 \\) million, of which \\( \\$ 18.6 \\) million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, \\( \\$ 49.4 \\) million; book value of SCC's net assets (including goodwili), \\( \\$ 47.4 \\) million. What amount of impairment loss should WebHelper report in its income statement? Note: Enter your answer in milfions (1.e., 10,000,000 should be entered as 10)

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