13. The demand for one of X Company's products has declined in recent years. The product is manufactured using designated equipment that originally cost $1,300,000 and has a carrying value of $720,000. As of the current date, December 31, 2018, It is expected that only an additional 400,000 units are likely to be sold over the remaining ife of the equipment Eoch unit selis for $3 end has a manufacturing cost of $1.50. Relevant information as of December 31, 2018 The undiscounted future cash inflows from the sole of products over the life of the equipment is expected to be $600,000. The present value of the future cash inflows from the sale of products over the life of the equipment, calculated at the company's cost of capital, Is $475,000 The equipment has a fair value of $490.000 on the date of evaluation How much of an impairment loss wll X Company recognize in 2018? O $230,000 O so O $120,000 O $245,000