13. An asset was acquired on October 1, 2018, for $78.000 with an estimated S-year life and $13,000 residual value. The company uses units-of asset to produce 20,000 units.Calculate the gain or loss if the asset was sold on March 2021, for $S8.000. Actual production was: 2018-500 units; 2019-3,000 units, 2020-3,500 and expects the units; 2021-1,000 units. A) $11,200 gain. B) $19,000 gain. C) $6,000 gain. D) $12,500 gain. 14. Kingston Corporation has $95 million of goodwill on its books from the 2016 acquisition of Reliant Motors. At the end of its 2018 fiscal year, management has provided the following information for its required goodwill impairment test (S in millions) s 655 Fair value of Reliant Fair value of Reliant's net assets (excluding goodwill) Book value of Reliant's net assets (including goodwill) Present value of estimated future cash flows 700 670 U.S. GAAP, the amount of goodwil Assuming that Reliant is considered a reporting unit for ent loss that Kingston should recognize according to U.S. GAAP is A) $45 million B) $55 million C) so D) $40 million