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An asset group is being evaluated for an impairment loss. The following financial information is available for the asset group: Carrying value $100,000,000 Sum of

An asset group is being evaluated for an impairment loss. The following financial information is available for the asset group:
Carrying value $100,000,000
Sum of the undiscounted cash flows 95,000,000
Fair value

80,000,000

What amount of impairment loss, if any, should be recognized?

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