Magnolia Inc. is testing its equipment for impairment and provided the following information. Based on the below, which pieces of equipment are impaired? Equip A Equip B Equip C Equip D Net book value $5,000 $10,000 $11,000 $15,000 Expected future cash flows $4.000 $11,000 $9.000 $18,000 Fair value $4,500 $8,000 $8,000 $10,000 O Equipment A only O Equipment B only Equipment C only Equipment D only Two of the above Three of the above