At the beginning of its 2020 fiscal year, Collinswoth Company's management was made aware of a significant adverse change in business climate that suggested the assets of its appliance division may be impaired. The following data relate to the division's assets: Cost $300 million Accumulated depreciation Undiscounted sum of estimated future net cash inflows Fair market value $80 million The assets should be reported at a nel amount of: $210 million $145 million a $220 milion 6.5210 million D5300 million 4.5145 million