Vegetarian Delights has been experiencing declining market conditions for its specialty foods division Management decided to test the operational assets of the division for possible impairment. The test revealed the following: book value of the division's assets, $30.50 million fair value of the division's assets, $24 million sum of estimated future cash flows generated from the division's assets, $34 million 18 Should Vegetarian Delights record an impairment loss? Multiple Choice Yes No