WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $46.1 million, of which $17.2 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: fair value of SCC, $42.2 million; fair value of SCC's net assets (excluding goodwill), $32.1 million; book value of SCC's net assets (including goodwill), $45.3 million.

What amount of impairment loss should WebHelper recognize?(Enter your answer in millions round