Determine the amount of impairment loss (if any) to record in income under the following three separate scenar- ios for an AFS debt investment. In all three cases, the company does not intend to sell and does not believe it is more likely than not that it will be required to sell the investment before recovery of any unrealized loss. Assume that the company has already adjusted the AFS investments to fair value through OCI. Scenario Fair value.. Amortized cost Expected credit loss. 1 2 3 $90,000 $70,000 $60,000 80,000 80,000 80,000 15,000 15,000 15,000 Refer to the information in Brief Exercise 14-34 except now assume that the company intends to sell the AFS se- curities. Determine the amount of impairment loss (if any) to record in income under the three separate scenarios.