Brown Industries has two machines that it believes may be impaired. Information on the machines is shown below.

	Book Value		Estimated Future Cash Flows		Fair Value
Machine 1	$42,000		$50,000		$40,000
Machine 2	50,000		40,000		32,000

Required:

For each machine, determine if the machine is impaired. If so, calculate the amount of the impairment loss. (If a machine is not impaired, enter 0 as your answer.) Enter your answers as positive values.

Machine 1	$
Machine 2	$