2. Determine the carrying value of the patent on December 31 of Year 5 , before assessing for impairment, What amount should ldea record as an impairment loss (if any) in Year 5? W. Assume that the potential health hazard was resolved in Year 6 . As a result, the future cash flows from the oatent on December 31 of Year 6 are estimated to be $104,000 while the fair value of the patent is estimated to be $86,400. What amount should Idea record as a loss (or recovery) on impairment (if any) in Year 6 ? What is the adjusted carrying value of the patent on December 31 of Year 6