Under each of the following independent cases, indicate which type of impairment test$/$s are needed, using the appropriate code from the table below, and determine the amount of the impairment loss for the year indicated in each case. Use the table on the cover page to fill in your answers.

$400,000$

$17000001,300,000,U_{ck,000}$

AL$-$Salam Company has an equipment with a cost of $$2,000,000$ and accumulated depreciation of $$700,000.$ The investigation revealed that the sum of the estimated future riet cash flows generated from the equipment is $$1,090,000,$ and the discounted future net cash flows are $$600,000.$ A$)-$Salam intends to continue to use this asset in the future. $R$

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