please dont answer if you are not going to answer all of my questions and give detailed answer.

Vegetarian Delights has been experiencing declining market conditions for its specialty foods division Management decided to test the operational assets of the division for possible impairment. The test revealed the following: book value of the division's assets, $31.0 million; fair value of the division's assets, $25 million; sum of estimated future cash flows generated from the division's assets, $27 million. What amount of impairment loss should Vegetarian Delights record? (Enter your answer in millions rounded to 1 decimal place fi.e.. 5,500,000 should be entered as 5.5).) Answer is not complete. Impairment loss million