USE THE FOLLOWING INFORMATION FOR QUESTIONS #21-22: TMR Corporation has the following information about its headquarter building. A fire broke out recently and significantly harmed the structural integrity of the building. Historical Cost of Building tA 450,000 Accumulated Depreciation of Building $ 210,000 as of the impairment testing date Total Future Cash Flows from Building for its $ 180,000 remaining 5 year useful life (Undiscounted) Fair Value of the Building $ 195,000 Assume No Residual Value on the Building