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ABC CO. acquired a patent on January 1, 2019 for 7,800,000. It was expected to have a 10-year life and no residual value. ABC uses straight-line amortization for its patents. On December 31, 2019, the expected future cash flows from the patent are

518,000 per year for the next six years. The present value of these cash flows, discounted at ABC's market interest rate, is 2, 120,000. What amount, if any, of impairment loss will be reported on ABC's 2022 income statement?

ANC CO acquired betona 2010 2.000.000. It was rected to have a year and no residual value ABC uses stiine amortization for patents On Dec 31,2019. utorowe points 18.000 wow for the next years. The prent value of cash fows discounted at ABC manat ara, 2.130.000. Wat mounting of it will be reported on ABC 2023 wamewat O A 2560,000 DA 0,00 OC 20.000 O 0.4.000