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A company has PP&E with the following characteristics. For each of the following, has an impairment occurred, and if so$,$ what is the amount of the impairment loss?

No work is necessary. Enter the dollar amount of the impairment loss to be recognized; if there is no impairment loss, enter zero.

a$.$ Book Value $100$; future cash flows $80$; fair value $95.$

Impairment loss $=q,$

b$.$ Book Value $80$ ; future cash flows $100$ ; fair value $70.$

Impairment loss $=q,$

c$.$ Book Value $100$; future cash flows $80$ ; fair value $70.$

Impairment loss $=$