Can you explain to me how you calculate the amount of impairment (fair value test)?

I cannot figure out how to get the accumulated depreciation value of 875,858 in part 2 of this impairment question

Example of Impairment - 2 The owner of a ski resort in Colorado is doing a review for impairment as of December 31, 20X1. The reason for the impairment is that the western U.S. is overbuilt with ski resorts, and the number of visitors to the area is way down. Original cost: $3,000,000 Residual value: $300,000 Depreciation method: S/L over 30 years Remaining life: 20 years Estimated annual cash inflows: $80,000 (over remaining life) Relevant rate: 4% Required: 1. Determine whether the hotel is impaired (recoverability test). 3,000,000 1,600,000 900,000 2,100,000 2,100,000 impaired 2. Determine the amount of impairment (fair value test) and record the loss. (2,100,000) A/ dep 875,858 (875,858) 3. Determine the new book value for the hotel after the journal entry above. 3,000,000 (1,775,858) 1,224,142 A+ Ask Expert Tutors You can ask 3 bonus questions Determine depreci for 20X2 Assume S/T