on July 1, Ziebart company purchases equipment for $ 220,000, the equipment has an estimated useful life of 10 years and an expected salvage value of $ 25,000. the company uses straight-line depreciation. Four years later, economic factors cause the fair value of the equipment to decline to 85,000. On this date, Ziebart examines the equipment for impairment and estimates $ 115,000 In undiscounted expected cash inflows from this equipment.

A- compute annual depreciation expense relating to this equipment

B- Compute the equipment's net book value at the end of the fourth year

C- apply the test of impairment to this equipment as the end of the fourth year, is the equipment impaired? show supporting computations

D- if the equipment is impaired at the end of the fourth year, compute the impairment loss