Under Armour's footwear unit has been suffering recently. Under Armour's management decided to test the assets of the footwear unit for possible impairment. The test revealed the following: book value of units assets, $30.3 million; fair value of units assets, $22.9 million; undiscounted sum of estimated future cash flows generated from the units assets, $25.9 million.

What amount of impairment loss should Under Armour recognize?