Testbank, Question 105 Anali Corporation has determined that its drilling equipment is impaired. The cost of the equipment is $210,000. Accumulated depreciation recorded to date is $140,000. Ana has determined, that based on market data, the recoverable amount will be $45,000. Determine the amount of the impairment loss that Anal will be required to record. O $70,000 O $25,000 $210,000 $45,000