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At 31 December 2019, KK Ltd has an equipment with a carrying amount of $336,000; the fair value less costs to sell is 200,000, and

At 31 December 2019, KK Ltd has an equipment with a carrying amount of $336,000; the fair value less costs to sell is 200,000, and its value-in-use is 350,000. What is the amount of the impairment loss to be recognized? OOOOO A $80,000 B. $150,000 C. $70,000 D None of the options E $0 (5%)

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