Page of 4 0 9. Torque Co. has equipment with a carrying amount of $2,400,000. The expected future net cash flows from the equipment are $2,445,000, and its fair value is $2,040,000. The equipment is expected to be used in operations in the future. What amount (if any) should Torque report as an impairment to its equipment? A) No impairment should be reported. B) $360,000 C) $45,000 D) $405,000 Page 2