Corrola Bhd purchased a machine for production purposes on 1 January 2014 fo RM200,000. The machine has an estimated useful life of 5 years and a salvage value RM50,000. The machine is a cash-generating unit. During 2014, Corrola Bhd's production dropped significantly due to aggressive competition Corrola Bhd decided to provide impairment loss for the machinery for the year ended 3 December 2014. The net selling price of the machine as at that date was RM76,000 and its projected cas inflows from the machine were estimated as follows: Year RM 2015 50,000 2016 41,000 2017 37,000 Company's incremental borrowing rate is at 14%. The present value table for single sums, where i = interest and n = years is given below: QI AW NAS 0.877 0.769 0.675 0.592 0.519 With respect to MFRS 136, Impairments of Assets, calculate the impairment loss for the machine for the year ended 31 December 2014