Alou Corporation reported the following information at year-end: Building Patent Copyright Machine Book Value $574,000 $ 49,000 $ 54,000 $114,000 Estimated Cash Flows $394,000 $ 54,000 $ 52,000 $134,000 Fair Value $384,000 $ 48,000 $ 49,000 $ 93,000 Based on the above information, what is the total amount of impairment loss that Alou should record at year-end