On july 1 2018 karen company purchased equipment for $325000, the estimated useful life was 10 years

and the expected salvage value was $40000 , straight line depreciation was used. On July 1 2022 economic factors

cause the market value of the equipment to decrease to $90000, On this date, Karen evaluates if the equipment

is impaired and estimate future cash flows relating to the use and disposal of the equipment to be $195000..What is the

impairment loss?