USE THE FOLLOWING INFORMATION FOR #9-10: Max Corporation capitalized a patent that due to market uncertainties has declined in value. Information regarding the patent is as follows. PAY ATTENTION TO DATES. If applicable, use the nearest 1/2 month when performing calculations. Capitalization date Capitalized Cost Testing date for impairment Useful Life of Patents Depreciation Method Expected Future Cash Flow from Use and Disposition Fair Market Value 1/15/X5 $111,300 6/30/X6 10 Straight-Line 105,000 65,100 $ 9.) In calculating if impairment exists determine the amount that is unrecoverable if any. Write the amount that is unrecoverable on the cover sheet or if not applicable write "N/A" 10.) What is the amount of the impairment loss (if any)? Write the answer on the answer sheet or if no impairment loss then write "zero