On December 31, 2020, Barstad Brewing Company was concerned that a change in technology would make its bottling machine obsolete within the next 5 years. On December 31, 2020, after the depreciation expense adjusting journal entry, the bottling machine had a book value of $200,000. Barstad estimates that the annual net cash inflows will be $25,000 for the next 5 years. Barstad is not able to determine the fair value of the machine based on a current selling price. Barstad's discount rate is 10%.

Determine the impairment loss.

$105,230 $75,000 $125,000 $94,770