For each of the following scenarios, indicate whether a loag-term asset has been impaired (Y for yes and N for no) and, if so, the amount of the loss that should be recorded. EB (Click the icon to view the data.) (Complete all input cells. Enter a "0" to show no loss.) Impaired? Amount Estimated Future (Y or N) of Loss Cash Flows Fair Value Book Value Asset $270,000 $230,000 $271,000 Equipment a $170,000 $175,000 Trademark $300,000 $19,000 $16,000 $45.000 Land C $5 million $4 million d. Factory building S5 million