The information regarding the fixed assets of Melcher Inc. as of December 31, 2020 is provided below: Expected future cash flows from the fixed assets $80,000 Historical cost of fixed assets $105,000 Accumulated depreciation on fixed assets $30,000 Present value of expected future cash flows from fixed assets $68,000 What is the amount of any impairment loss under US GAAP? $0 $5,000 $7,000 $37,000