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WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $45.9 million, of which $16.8 million was allocated to goodwill. At

WebHelper Inc. acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $45.9 million, of which $16.8 million was allocated to goodwill. At the end of the current fiscal year, an impairment test revealed the following: SCCs fair value of $41.8 million approximates fair value less costs to sell; present value of SCCs estimated future cash flows is $41.9 million; book value of SCCs net assets (including goodwill), $44.7 million. WebHelper prepares its financial statements according to IFRS and SCC is considered a cash-generating unit.

What amount of impairment loss, if any, should WebHelper recognize?(Enter your answer in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

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