Dwight Corporation has the following groups of individually insignificant leases at 12/31/2015:

Determine the impairment amounts for each group at 12/31/2015

Group A Group B $200,000 $300,000 $40,000 60% Total Costs Total allowance for impairment Expected average percentage of impairment Determine the impairment amounts for each group at 12/31/2015 0 70% Group C $400,000 $80,000 65%