BOB's equipment has a book value of $850,000 after depreciation. The depreciation expense of the equipment for 2022 is $150,000. However, at the end of 2022, independent appraisers determine that the asset has a fair value of $775,000. Which of the following is/are TRUE? Select one or more: a. Because of the incurrence of the impairment, BOB doesn't need to recognise the depreciation expense for 2020. b. The impairment loss is $75,000. c. The book value of the equipment will still be $850,000 after recognising the impairment loss. d. BOB will record this impairment loss by debiting to Impairment Loss and crediting to Accumulated Impairment Losses-Equipment