Dylex Corporation was preparing the annual financial statements and, as part of its year$-$end procedures, prepared the following alphabetized schedule based on adjusted values at April $30,2025.$ What, if any, impairment losses need to be accounted for? Assume Dylex Corporation recorded no impairment losses in previous years.

$\backslash$table$[[$Asset$,$Cost,$\backslash$table$[[$Accumulated Book$],[$Depreciation Value$]],\backslash$table$[[$Recoverable$],[$Amount$]],$Impairment Impairment$],[$Loss$,$Loss$],[$Applicable$,],[$Building$,$$$1,200,000,$$$456,000,$$$758,000,,],[$Computer$,$$$4,000,$$$1,600,$$$2,300,,],[$Furniture$,$$$74,000,$$$57,000,$$$22,000,,],[$Land$,$$$620,000,$$$-,$$$730,000,,],[$Machine$,$$$299,000,$$$114,000,$$$189,000,,]]$

Note: Impairment Loss Applicable is either a Yes, or a No$.$