30. The following information is available for Bagdad Company's patents: Cost $3,440,000 Carrying amount 1,920,000 Expected future net cash flows 1,600,000 Fair value 1,450,000 Bagdad would record a loss on impairment of I 30. The following information is available for Bagdad Company's patents: Cost $3,440,000 Carrying amount 1,920,000 Expected future net cash flows 1,600,000 Fair value 1,400,000 Bagdad would record a loss on impairment of