Greentree Properties Ltd. is a private company following ASPE. Assume that on December 31,2019 , the carrying amount of land on the statement of financial position is $675,000. At December 31,2019 , management determines that the land's value in use is $650,000, fair value less costs to sell is $560,000 and the undiscounted net future cash flows from use and eventual disposal is $750,000. How much will be recorded as an impairment loss in 2019, if any? Answer: The correct answer is: 0