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Estimated Book Value Fair Value Cash Flows Building $ 578,000 $ 398,000 $ 387,000 Patent $ 53,000 $ 58,000 $ 50,000 Copyright $ 58,000 $

Estimated Book Value Fair Value Cash Flows Building $ 578,000 $ 398,000 $ 387,000 Patent $ 53,000 $ 58,000 $ 50,000 Copyright $ 58,000 $ 56,000 $ 53,000 Machine 118,000 $ 138,000 94,000 Based on the above information, what is the total amount of impairment loss that Alou should record at year-end? $196,000. $157,000. $160,000. $155,000

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