Question 15 (1 point) Alou Corporation reported the following information at year-end: Building Patent Copyright Machine Estimated Book Value Cash Flows Fair Value $500,000 $380,000 $360,000 $ 35,000 $ 40,000 $ 38,000 $ 40,000 $ 38,000 $ 39,000 $100,000 $120,000 $ 85,000 Based on the above information, what is the total amount of impairment loss that Alou should record at year end? $141,000. $126.000 $123.000. $122.000