Alou Corporation reported the following information at year and Building Patent Copyright Machine Book Value $571,000 $ 50,000 $ 51,000 $111,000 Estimated Cash Flowe $391,000 $ 52,000 $ 49,000 $131,000 Fair Value $390,000 $ 46,000 $ 40,000 $ 93,000 Based on the above information, what is the total amount of impairment loss that Alou should record at year end? Muluple Choice $184,000 5148.000 $149.000 $157,000