Presented below is information related to equipment owned by AL-Salam Healthy Life Food Company at December 31, 2019. Cost $4,500,000 Accumulated depreciation 1,900,000 Expected future net cash flows 2,200,000 Fair value 2,080,000 Assume AL-Salam intends to dispose of this equipment in the future, and the expected cost of disposal will be $50,000. The amount of impairment loss is