For each of the following scenarios, select whether an asset has been impaired (Y for yes and N for no) and, if so, the amount of loss that should be recorded.

		Book Value	Estimated Future Cash Flows	Fair Value	Is Asset Impaired?	Amount of Loss
a	Machine	15,750	10,200	9,850
b	Copyright	31,150	41,200	38,000
c	Factory Building	58,250	29,050	27,300
d	Building	227,100	227,100	200,150