USE THE FOLLOWING INFORMATION FOR QUESTIONS #23-24: TMR Company is performing its annual impairment testing for its indenite-lived assets includ ng Goodwill for its reporting unit, Coughlin Co., in addition to a denite-lived asset impairment situation as detail cl below: Net Book Value of Coughlin Co. (Before any Impairment Losses) including Goodwill $ 800,000 Coughlin Co. was originally acquired as a business combination and Goodwill was capitalized during that transaction for the following amount: $ 320'000 Fair Value of Coughlin Co. $ 540,000 Assume there is a Qualitative case for Impairment to be calculated for Goodwill Historical Cost of Vehicle (Included in N BV Total) $ 35,000 Accumulated Depreciation of Vehicle (Included in NBV Total) $ 18,000 Total Future Cash Flows from Vehicle for its remaining 5 year useful life (Undiscounted) $ 20,000 Present Value Interest Factor at rate of 6% for 5 Years 0.7473 Assume No Residual Value on the Vehicle