Lemon Inc. bought a molding machine for $600,000 on January 1, 2019. The company expected to use this machine to extrude plastic toys for the next eight (10) years, when the machine would be sold for $40,000. On January 1, 2022, their major customer, Wal-Mart, gave notification that they were terminating Lemon Inc. as a supplier. Lemon Inc.'s accountants estimate that the machine will generate $350,000 in future cash inflows from other customers and the fair value of the machine is $340,000. Lemon uses straight-line depreciation. What is the impairment loss on January 1, 2022? Fini