Alou Corporation reported the following information at year-end: Based on the above information, what is the total amount of impairment loss that Alou should record at year-end? Grab Manufacturing Co. purchased a 10-ton draw press at a cost of $173,000 with terms of 1/15, n/45. Payment was made within the discount period. Shipping costs were $5,200, which included $400 for insurance in transit installation costs totaled $11,600, which included $3,500 for taking out a section of a wall and rebuliding it because the press was too large for the doorway. The capitalized cost of the 10-ton draw press is: Mutiple Choice $193,070 5186,070 5188070 . 5191,570 In January 2021 Vega Corporation purchased a patent at a cost of $212,000. Legal and filing fees of $59,000 were paid to acquire the patent. The company estimated a 10-year useful lfe for the patent and uses the straight-line amortization method for all intangible assets. In January 2024 , Vega spent $26,000 in legal fees for an unsuccessful defense of the potent and the patent is no longer usable. The amount charged to income (expense and loss) in 2024 related to the patent should be: Multiple Choice $212.000 $26,000 5215,700 553,00