5. On January 1, 2016, Cowboys Incorporated purchased a patent for $500,000. Cowboys determined the useful life of the patent to be 10 years, Cowboys uses the straight-line method. At the end of 2019, Cowboys estimated that the undiscounted future net cash inflows from the patent would be $275,000 and that its fair value was $250,000. Accordingly, for the year ended December 31, 2019, Cowboys should recognize an impairment loss of A. $175,000 B. $50,000 C. $25,000 D. $0