The fair value of the Arizona plant is estimated to be $15,000,000. Required: 1. Determine the amount of impairment loss. 2. If a loss is indicated, prepare the entry to record the loss. 3. \& 4. Determine the amount of impairment loss assuming that the estimated undiscounted sum of future cash flows is (3) $16,000,000 instead of $16,600,000 and (4) $26,250,000 instead of $16,600,000