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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

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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, $46.4 million; book value of SCC's net assets (including goodwill), $44.4 million. What amount of impairment loss should WebHelper recognize? (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Impairment loss million

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