The information that follows relates to equipment owned by Sweet Acacia Limited at December 31, 2023: Cost $8,100,000 Accumulated depreciation to date 900,000 Expected future net cash flows (undiscounted) 6,300,000 Expected future net cash flows (discounted, value in use) 5,715.000 Fair value 5,580,000 Costs to sell (costs of disposal) 45,000 0.42/1 At December 31, 2023, Sweet Acacia discontinues use of the equipment and intends to dispose of it in the coming year by selling it competitor. It is expected that the costs of disposal will total $45,000. (a1-a3) EN