Computation of Impairment on Long-Lived Assets Vincent Corporation acquired an office building that it rents to a variety of small businesses. The building had an original cost of $15 million, and at the end of 20X5 it had a carrying value of $11 mil- lion. Due to a change in zoning regulations effective January 20X6, Vincent believes the building has become less desirable and expects rental rates to decline. Vincent deems it necessary to review the building for possible impairment. The total expected future net cash flows are estimated to be $9 million. The market value of the building has decreased from $19 million to $7.5 million as a result of the zoning change. Compute the amount of the impairment loss, if any, that Vincent should recognize on the building.