Collison and Ryder Company $($C&R$)$ has been experiencing declining market conditions for its sportswear division. Management decided to test the assets of the division for possible impairment. The test revealed the following: book value of division$$s assets, $$28\mathrm{.}9$ million; fair value of division$$s assets, $$22\mathrm{.}2$ million; undiscounted sum of estimated future cash flows generated from the division$$s assets, $$25\mathrm{.}2$ million.

What amount of impairment loss should C&R report in its income statement?

Note: Enter your answer in millions rounded to $1$ decimal place $($i$.$e$.,3,300,000$ should be entered as $3\mathrm{.}3).$

What amount of impairment loss should C&R report in its income statement?

Note: Enter your answers in whole dollars, and not in millions.