Because Alkhaleej Inc .spare parts has seen its sales steadily decrease due to the decline in new car sales, Alkhaleej's management believes that equipment that originally cost $350 million, with a $200 million book value, may not be recoverable. Management estimates that future undiscounted cash flows associated with the equipment's remaining useful life will be only $140 million. and that the equipment's fair value is $120 million. Has Alkhaleej. Inc. suffered an impairment loss. And how much? (.../4 points) What is the required transaction if there is an impairment loss?