Starbucks had a machine whose Book value at the end of 2008 was $16,000 and a Building with Book value of $40,000. The undiscounted future cash flows from the Machine and the Building were estimated as $10,000 and $41,000 respectively. The fair market values of the machine and the building were $9,000 and $39,000 respectively. How much should Starbucks report as impairment loss for the machine and for the building in 2008?