Elf Corp had purchased a toy making machine for $123,000 on 1/1/17. The Corp has added $10,000 worth of depreciation since then. As of 12/31/22, future cash flows is $98,000 and the fair value is $94,000. Is the asset impaired and if so, what amount is the impairment? A OYes, the asset is impaired by $29,000. O No, the asset is not impaired. OYes, the asset is impaired by $15,000. Yes, the asset is impaired by $19,000