2. A company buys a truck on April 1, 2022, for an amount of 150.000. Additionally, the company has to incur expenses for license fees (4.000), transportation and transportation insurance (3.500). preparation (1.500) and administration costs (2.000). The truck insurance is 500 annually. All these expenses are paid upfront. The machinery will be paid in 18 months. The useful life of the asset is 7 years, with a residual value of 15.000. The depreciation method used is the straight-line method. The truck insurance is 500 annually. What will be the carrying amount of the truck on December 31, 2022? a) 143.571,43 b) 128.571,53 c) 145.357,14 d) 130.357,15 e) 126.883,39 3. Following the previous question. The company conducts an impairment test and it yields the following results: - Fair Value: 127.983,34 - Value in use: 123.849,15 - Selling costs: 8.984,56 - No residual value If there is an impairment, for how much will it be? a) 19.722,28 b) 4.722,38 c) 6.508 d) 22.108,99 e) 14.356,92 4. Following the previous question. On May 31, 2023, the company exchanges the truck for a patent. The cash flow of the assets differ. The fair value of the patent is 120.000. Which of the following options is correct? a) There is a profit of 4.407,46 b) There is a profit of 3.492,07 c) There is a loss of 2.892,87 d) There is a loss of 3.492,07 e) There is no profit and no loss.