Alou Corporation reported the following information at year-end: undiscounted Book Value Fair Value Cash Flows Building $ 500.000 $ 380,000 $ 360,000 Patent 35,000 $ 40,000 $ 38,000 Copyright $ 40,000 38,000 $ 39,000 Machine $ 100,000 $ 120,000 $ 85,000 Based on the above information, what is the total amount of impairment loss that Alou should record at year-end? $141.000. $126,000, $123,000 $144,000