For each debt investment in the table below, compute the impairment loss, if any, and determine whether the loss is reported in net income. All of the investments were purchased in the current year.

Assume that the investor is not expected to sell the investments prior to full recovery of the decline in fair value except for Investment $d.$

$($Click the icon to view the debt investment table.$)$

Complete the following table. $($If impairment testing is not needed for a debt investment type or no impairment exists, leave all cells for that debt investment type empty. If a box is not used in the

table leave the box empty; do not enter a zero or select a label.$)\backslash$table$[[,\backslash$table$[[$:IAA$]],\backslash$table$[[$Slctillokm$]],[$Urriatiiliold$],[$S$)]],\backslash$table$[[12.$ Minmb$],[$Dertall$],[$b$]],\backslash$table$[[,\backslash$table$[[$C$$drilig$],[$E$=$HI$=]],\backslash$table$[[,\backslash$table$[[\backslash$table$[[],[$Malieg or$],[$Fu$$e Cagil$],[$Htings$]]]],\backslash$table$[[$ifrrilemisat$],[1=0]],\backslash$table$[[\text{'}$Ramorelinitivic lianm$],[($acif$?]],,,,,,],[$a$,$Hein Io malauring,Yes,,$1\backslash$pi W$8,11000$ if$,\backslash$bar $($B$)00$ #$,8$:$800,,],[$E$,$F$$liting$,$Aill,hat$($s$),$IE$,11$mou,&$,804,,],[$E$,,$NeI,I,$3,11\mathrm{.}000,111\mathrm{.}800,11.\backslash$bar $(8)00,,],[,,$y$=,$x$,$a$,$Hinoug,$\%$o$,501,,]]]]]]$