Company A provides the following details regarding its inventories held for Distribution as of December 31, 2021: Inventories Cost Current Replacement Estimated Selling Price Estimated Cost of Disposal Office Supplies Inventory 2,000,000 1,750,000 2,400,000 220,000 Welfare Goods for Distribution 1,000,000 850,000 1,050,000 230,000 Total 3,000,000 2,600,000 3,450,000 450,000 How much is the Impairment Loss for inventories of Company A