Kirk Company owns a copyright that was purchased several years ago. At the end of Years, before any consideration of impairment losses, Kirk compiled the following information as of 12/31/Years Net book value (carrying value) of copyright $80000 Future cash flows expected from copyright $73000 Fair market value of copyright $72560 A. What amount of impairment loss will be recorded at 12/31/Year5? (Enter a 0, if your answer is no impairment loss. Enter any other loss amount as a positive number.) B. Assume Kirk records $10500 of amortization expense related to the copyright at 12/31/Year6. There is no additional impairment at 12/31/Year6}. What will Kirk report as the carrying value of the copyright on the 12/31/Year6 balance sheet