WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $46.3 million, of which $176 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $42.6 million book value of SCC's net assets (including goodwill), $45.9 million. What amount of impairment loss should WebHelper recognize? (Enter your answer in millions rounded to 1 decimal place (i.e.. 5,500,000 should be entered as 5.5).) Impairment loss million