WebHelper Incorporated acquired 100% of the outstanding stock of Silicon Chips Corporation (SCC) for $46.0 million, of which $170 million was allocated to goodwill. At the end of the current fiscal yeak, an impaiment test revealed the following fair value of SCC. $42.0 million; book value of SCC's net assets (including goodwill), \$45.0 million What amount of impairment loss should WebHelper report in its income statement? Note: Enter your answer in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5)