Question 10 (1 point) Saved Amtrek Inc. is planning to dispose of a collection of assets. Amtrek has designated these assets as a disposal group. The carrying amount of these assets immediately before classification as held for sale was $20 million. Upon being classified as held for sale, the assets were evaluated and their fair value was assessed at $18 million. Amtrek has estimated that it will cost $1 million to sell the group of assets. How should Amtrek recognize changes to the value of the disposal group upon classification as held for sale? () 3 Amtrek recognizes a loss of $2 million immediately before classification as held for sale and recognizes an impairment loss of $1 million when the disposal group has been classified as held for sale. () b) Amtrek recognizes an impairment loss of $3 million when the disposal group ) is classified as held for sale. @ 0 Amtrek recognizes an impairment loss of $2 million when the disposal group is classified as held for sale. () d) Amtrek recognizes a loss of $2 million immediately before classifying the disposal group as held for sale