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, $265 million for value of division's assets, 521 million undiscounted sum of estimated future cash flows generated from the division's assets, 524 million What amount of implement tous should CAR recognize? (Enter your answer in millions rounded to decimal place should be entered as 3.3).) 3,300,000 million