5. Refer to the situation described in question 4 above, assume the following information FV, net of cost of selling of the division's assets 21,000,000 Present value of estimated total net future cash inflow generated from the division's assets 24,000,000 What amount of impairment loss, if any, should the Company record at 31 December 20X3? (1) None (2) 1,500,000 (3) 3,000,000 (4) 4,500,000 5. Refer to the situation described in question 4 above, assume the following information FV, net of cost of selling of the division's assets 21,000,000 Present value of estimated total net future cash inflow generated from the division's assets 24,000,000 What amount of impairment loss, if any, should the Company record at 31 December 20X3? (1) None (2) 1,500,000 (3) 3,000,000 (4) 4,500,000