Update: 12,200,000 is not the correct answer

WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $45.6 million, of which $16.2 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $45.2 million; fair value of SCC's net assets (excluding goodwill, $41.6 million; book value of SCC's net assets (including goodwill), $43.8 million. what amount of impairment loss should WebHelper recognize? (Enter your answers in millions, (i.e., 10,000,000 should be entered as 10)) Impairment loss million