The following table reports information about the three long-term assets Rancho Cucamonga Inc. bought on January 1, 2020.

Asset	Cost	Expected Life	Cost Allocation
Building	$300	20 years	Straight-line
Equipment	200	10 years	Double-declining balance
Patent	50	5 years	Straight-line

Required:

1. The 2020 depreciation expense for the building was $________.

2. The 2020 depreciation expense for the equipment was $________.

3. The 2020 amortization expense for the patent was $________.

4. Rancho Cucamonga sold the building for $389 on January 1, 2021. The amount of gain (or loss) Rancho would report on the buildings sale was $________. State whether it was a gain or loss ________.

5. Rancho Cucamonga determined that the equipment only had a $153 fair value on January 1, 2021. The amount of loss due to impairment Rancho would report on the equipment was $________.