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, $47.3 million; book value of SCCs net assets (including goodwill), $45.3 million. What amount of impairment loss should WebHelper recognize?