CSUN Corp. operates a manufacturing plant in Montana. Due to a significant decline in demand for the product manufactured at the Montana site, an impairment test is deemed appropriate. Management has acquired the following information for the assets at the plant: Cost $32,000 Accumulated depreciation $14,000 CSUNs estimate of the total cash flows to be generated by selling the products manufactured at its Montana plant, not discounted to present value. $15,000 The fair value of the Montana plant is estimated to be $12,000. Required: Determine the amount of impairment loss