Wave Crest determines that the Warren House receivable is impaired by $160,000 and the Hallmark Hotals receivable is impaired by $200,000. The receivable from the Stephanie Inn is not considered impaired. Wave crest determines that a composite rate of 5% is appropriate to measure impairment on all other receivables. What is the total impairment of recelvables for Wave Crest for 2019? Select are: a. $406,000 b. $382,000 c. $360,000 d. $314,000