Alou Corporation reported the following information at year-end: Building Patent Estimated Cash Flows $397,000 $ 57,000 Fair Value $376,000 $ 55, Book Value $528,000 $ 52,000 Copyright Machine $ 57,000 $117,000 $ 55,000 $ 56,000 $137,000 $ 92,000 Based on the above information, what is the total amount of impairment loss that Alou should record at year-end? Multiple Choice $153,000 $150,000. $147,000. $146,000