Question 4: (15 Points) Illumination Inc. owns a factory in Wisconsin that makes light bulbs. During 2021, due to increased competition from LED light bulb manufacturers, the company determined that an impairment test was appropriate. Using US GAAP, management has prepared the following information for the assets of the factory ($ in millions): Cost Accumulated depreciation Estimated future undiscounted cash flows to be generated by the factory Estimated fair value of the factory assets $ 345 85 230 170 (a) (5 Points) Determine the amount of impairment loss Illumination should recognize, if any. Page 6