At December 31, 2020, Havana Company has equipment with a cost of AED15,000,000, and accumulated depreciation of AED 7,000,000. The equipment has a total useful life of four years with a residual value of AED 1,000,000. In December 2020, the company determine that the recoverable value is as follows: Fair value 8,000,000, cost of sales= 2,000,000, value in use 6,000,000. Determine the amount of impairment loss if any OA. Impairment loss is 2,000,000 OB. Impairment loss is 6,000,000 OC. Impairment loss is 8,000,000 OD. No Impairment