2. On December 31, 2018, D Corp's machine has a carrying amount of $100,000. The fair value less selling cost of the machine is $90,000. The value-in-use of the machine is $103,000. Which of the following is true regarding impairment on December 31, 2018.

a. there is no impairment b. there is a $3,000 impairment c. there is a $10,000 impairment d. there is a $13,000 impairment