WebHelper Inc. acquired the EEPROM Chip (EC) unit of Silicon Chips Corporation for $45 million, of which $15 million was allocated to goodwill. The unit is considered the smallest group of assets that generates cash flows that are largely independent of the cash flows from other assets or asset groups. At the end of the current financial year, the annual impairment test revealed the following: recoverable amount of EC unit (excluding goodwill), $31 million; book value of EC unit (excluding goodwill), $28 million. What amount of impairment loss should WebHelper recognize