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Asset Impairment Roi Inc. is a a private corporation following ASPE On Jan. 2, 2020, they purchased a limited life licence for $75,000 This licence has a 10 year life, and is not renewable. Straight-line amortization will be used. At December 31, 2022, Roi estimates that the undiscounted net cash flows of this license is $58,000 and the value is use (discounted net future cash flows) of this licence is $38,000 The fair value of license at 12/31/22 is 43,000 and the selling cost is $3,000 Prepare any necessary impairment journal entries