Q12 Company management has identified three plant assets that should be tested for impairment. Information on the assets is as follows.

Asset	Book value	Recoverable cost	Fair value
1	$400,000	$450,000	$390,000
2	465,000	460,000	470,000
3	600,000	500,000	350,000

Determine the impairment loss, if any.

Note: Give your answer using dollar signs and commas but no decimal points (cents).

Example: $12,345