ABG S$.$A$.$ absorbed KLM S$.$A$.$ by issuing $1,000$ shares with a nominal value of $2$ and a market value of $10.$ KLM is engaged in the trade of cars. On the purchase date, the fair value of KLM$\text{'}$s net assets was estimated at $8,000,$ while the recoverable amount from the investment in KLM is $14,000$ with an interest rate of $10\%$ and a time horizon of $20$ years. What action should ABC take in each of the following situations:

$($a$)$ market interest rates increase

$($b$)$ there is a $20\%$ decrease in sales? This decrease is estimated to be permanent

$($c$)$ there is a $30\%$ decrease in sales because the Prime Minister announced that from January $1$ of next year the Special Car Tax will be abolished.

$($d$)$ KLM is the exclusive importer of OPR cars in Europe. Parliament passed a law abolishing "exclusive representatives".

$($e$)$ Is the recoverable amount of KLM reduced to $12,000?$

$($f$)$ Is the recoverable amount of KLM reduced to $8,000?$

$($g$)$ Is the recoverable amount of KLM reduced to $5,000?$

$($h$)$ After the reduction to $5,000$ in case $($g$),$ the recoverable amount is reassessed to $27,000($disregarding depreciation$).$