WebHelper Inc acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for 46.5 million, of which $18.0 million was allocated to goodwill At the end of the current fiscal year, an impairment test revealed the following for value of SCC $485 million book value of SCC's net assets including goodwill). $46,5 million What amount of impairment loss should WebHelper recognize? (Enter your answers in millions (1.o.10,000,000 should be entered as 10).) Impairment loss million