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WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $45.8 million, of which $16.6 million was allocated to goodwill.

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WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $45.8 million, of which $16.6 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $41.6 million; book value of SCC's net assets (including goodwill), $44.4 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

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