18. A company has some bottling equipment which cost $8.5 million, has a net book value of $4.1 million, estimated future cash flows of $3.7 million, and a fair value of $3.1 million. How much is the asset impairment loss? (A) $5.4 million. (B) $4.1 million. (C) 50.4 million. (D) $1.0 million