At the end of 2020, Swifty Company is conducting an impairment test and needs to develop a fair value estimate for machinery used in its manufacturing operations. Given the nature of Swifty's production process, the equipment is for special use. (No secondhand market values are available.) The equipment will be obsolete in 2 years, and Swifty's accountants have developed the following cash flow information for the equipment. Net Cash Flow Probability Year Estimate Assessment 2021 $6,250 40% 8,890 60% 2022 $(460) 20% 1,950 60% 4,140 20% Scrap value 2022 $550 50% 990 50%