(b) Neno Sdn Bhd purchased a machine for production purposes on 1 January 2019 for RM200,000. The machine has an estimated useful life of 5 years and a salvage value of RM50,000. The machine is a cash-generating unit. During 2019, Neno Sdn Bhd's production dropped significantly due to aggressive competition. Neno Sdn Bhd decided to provide impairment loss for the machinery for the year ended 31 December 2019. The net selling price of the machine as at that date was RM76,000 and its projected cash inflows from the machine were estimated as follows: Year 1 2 3 RM 50.000 41,000 37,000 The company's incremental borrowing rate is 6% and the table of present value factors is as following:- Period 1 6% 0.9434 0.8900 0.8396 2 3 Required: With respect to MFRS 136, Impairments of Assets, calculate the impairment loss for the machine for the year ended 31 December 2019. Show relevant workings. [5 marks]