On January 1, Hannahss Bakery purchased a new commercial convection oven at a cost of $33,000 with an estimated life of 5 years and a salvage value of $3,000. Hannahs Bakery depreciated the oven using the double-declining-balance method.

Part A - Calculate depreciation expense for the final year of the convection ovens useful life. (NOTE: If needed, round to the nearest whole dollar amounts.)

Part B - Assume that after using the convection oven for 3 years, Hannahs Bakery determined the oven was anticipated to generate future revenues and cash flows for only one more year and was worth only $5,000. Calculate the impairment, if any. If there is no asset impairment enter 0 as your final answer.