3. Bread-farm has a specialized bread maker with the following characteristics as of December 31, 2021: Carrying value $200,000 Selling price $170,000 Costs of disposal $6,000 Expected future cash flows $150,000 Present value of expected future cash flows $126,000 What is the amount of impairment loss under US GAAP? A. No impairment B. 30,000 C. 36,000 D. 50,000