Vegetarian Delights has been experiencing declining market conditions for its specialty foods division. Management decided to test the operational assets of the division for possible impairment. The test revealed the following: book value of division's assets, $33.5 million; fair value of division's assets, $30 million; sum of estimated future cash flows generated from the division's assets, $32 million.

What amount of impairment loss should Vegetarian Delights record?