19Alou Corporation reported the following information at year-end: Building Patent Copyright Machine Book Value S 500,000 S 35,000 $ 40,000 S 100,000 Estimated Cash Flows 380,000 40,000 38,000 $ 120,000 Fair Value S 360,000 S 38,000 S 39,000 S 85,000 Based on the above information, what is the total amount of impairment loss that Alou should record at year end? 19) A) $141,000. B) S123,000. ) S126,000. D) $122,000