The Carolina Co. operates several factories that manufacture medical equipment. Near the end of the company's 2021 fiscal year, a change in business climate related to a competitor's innovative products indicated to management that the $540 million book value of the assets of one of Carolina's factories may not be recoverable. The fair value of the factory's assets is not readily available but is estimated to be $450 million. Management is able to identify cash flows from this factory and estimates that the undiscounted future cash flows over the remaining useful life of the factory will be $600 million. Under these circumstances. Carolina would recognize an impairment loss of: O (560) million. O($90 million. None of the above is correct. O($120) million