Alou Corporation reported the following information at year-end: Building Patent Copyright Machine Book Value $522,000 $ 51,000 $ 56,000 $116,000 Estimated Cash Flows $396,000 $ 56,000 $ 54,000 $136,000 Fair Value $375,000 $ 50,000 $ 52,000 $ 98,000 Based on the above information, what is the total amount of impairment loss that Alou should record at year-end? Multiple Choice $155,000. $159,000. $151,000. $158,000