Smart Heart ("SH"), a Cardiology clinic, acquired diagnostic equipment on January 1, 2019, for $650,000. SH adopts the cost model to account for the equipment. This equipment has been depreciated on the sum-of-the years-digits method over its 6-year useful life. There is $20,000 residual value at the end of the 6-year period. On December 31, 2020, SH observed impairment indicators for the equipment and an independent appraiser provided the following information. Value-in-use Fair value Cost of disposal $315,000 320,000 10,000 Requirement: A. Determine any impairment loss for the computers on December 31, 2020. (6 marks)