At the end of its 2021 fiscal year, a triggering event caused Janero Corporation to perform an impairment test for one of its manufacturing facilities. The following information is avallable: The manufacturing facility is: Impaired because its book value exceeds undiscounted future cash flows. Impaired because its book value exceeds fair value. Not impaired because it continues to produce revenue. Not impaired because its book value exceeds undiscounted future cosh flows