the following information is availabel for banksy companys patent: historical cost 3 4 4 0 0 0 0 carrying value 1 9 2 0 0 0 0 expected future net cash flows 1 6 0 0 0 0 0 fari value 1 3 0 0 0 0 0 banksy would record a loss of impairment of . . . 3 2 0 0 0 0 , 1 9 2 0 0 0 0 , 6 2 0 0 0 0 , or 1 8 4 0 0 0 0