18. The following information is available for a Company's long-lived asset: $5,350,000 Cost Carrying amount (book value) 4,500,000 Undiscounted future cash flows 3,150,000 Fair value or market value 2,500,000 Regarding the asset, the company would record a loss on impairment of a. 1,600,000. b. $ 2,000,000. C. $ 300,000. d. 1,900,000