ABC purchased a machine on Jan 1, 2016 for $76914 with an estimated useful life of 14 years and no salvage value ABC uses the straight line depreciation method On December 31, 2018 technological changes suggest the machine may be impaired On December 31, 2018 the machine is expected to generate net cash flows of $5183 per year over its remaining life On December 31, 2018 the fair value of the machine is $39852.31 a. On Dec 31, 2018 the carrying value of the machine before any impairment loss is: b. On Dec 31, 2018 the impairment loss, if any, is (enter as a negative amount): c. On Dec 31, 2018 the carrying value of the machine after any impairment loss is