18. Francisco Corporation is constructing a new building at a total initial out of $10,000. The building is expected to have a useful life of year with a residual value. Building HVAC wystem is the 10% of the cost was a life of years. The depreciation in the first year wing component depreciatiming straight-line depreciation with redatur in $1,200 $2,000 $4,000 200 For the questions 19-21, the foreign Iron corp. tiad the following & values on the 31.12 Cost (PPE) 51.200 Accumulated Depreciation Undiscounted Future Cash Flow Selling price Selling cost . Value-in-Use 950 19. Under IFRS, what is the recoverable PET $1,000 b. $ 950 S 900 d S 980 20. Under US GAAP and IFRS, what is the impairment les portes de income statement? IFRS $50 a b c d US GAAP $100 $100 $20 $20 $100 $50 $100 21. Under IFRS, what is the new carrying value of PPE after impairment $1,000 $ 900 5 950 a $ 980