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Based on the following information, what is the impairment booked at December 31, 2021? Cost Accumulated depreciation Value in use (sum of discounted cash flows)

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Based on the following information, what is the impairment booked at December 31, 2021? Cost Accumulated depreciation Value in use (sum of discounted cash flows) Fair value Disposal costs $500,000 300,000 300,000 200,000 15,000 O A. $300,000 B. $185,000 c. $450,000 OD. $150,000

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