A company has the following information regarding its assets:

Book Value Estimated Cash Flows Fair Value

Equipment $ $49,000$ $ $44,000$ $ $43,000$

Building $ $82,000$ $ $84,000$ $ $79,000$

Patent $ $44,000$ $ $48,000$ $ $46,000$

What amount of loss should be reported due to asset impairments?

Multiple Choice

a$)$ $$7,000$

b$)$$$6,000$

c$)$$$9,000$

d$)$$$8,000$