Impairment Review Hallberg Inc. owns a factory for which it paid $270 million. At the end of 2021, the book value of the factory's assets totaled $189 million. Due to adverse economic conditions, Hallberg's management determined that it should assess whether an impairment loss should be recognized for the factory. The estimated undiscounted future cash flows to be provided by the factory total $180 million, and the factory's fair value at that point is estimated to be $120 million. Under these circumstances, Hallberg: a. Would record no impairment loss Would record a $9 million impairment loss b. Would record a $69 million impairment loss c. d. None of these answers is correct