4. A company owns a piece of equipment with a net cost of $30,000 (cost of $50,000 net of acc_.muia.e_ celeciation of $20,000). There a.e indicators ha. this equipment is impaired. The e. pected net fit_re undiscounted cash nows are $31,000 The e. pecter net future discounted cash f.ows are $20,000. , he fair value of the equipment is $25,000 anu se ing costs are minimal. A What is the impairment 'oss for the co..panv using _S GAAP? a. $0 J. $2,000 C. $5,000 d. None of the abo e B What is the impairment loss using IFRS? a. $0