Marigold Limited has a trademark with a carrying amount of $83,100, and expected useful life of 15 years. As part of an impairment teston December 31, 2020, due to a change in customer tastes, Marigold gathered the following data about the trademark for the purposes of an impairment test: fair value $45.700; fair value less costs to sell $41,000; value in use $95,300; and undiscounted future cash flows $124,000. Assume that Marigold is reporting under IFRS. Determine if the trademark is impaired on December 31, 2020 Trademark is