Wicker Corporation operates a manufacturing plant in California. Due to a change in the business climate, an impairment test is deemed appropriate. Management has acquired the following information for the assets at the plant:

Cost	$ 58,500,000
Accumulated depreciation	26,400,000
Wicker's estimate of the total cash flows to be generated by selling the products manufactured at its California plant, not discounted to present value	30,000,000

The fair value of the California plant is estimated to be $24,000,000.

Required: A. Determine the amount of impairment loss if any. B. If a loss is indicated, where would it appear in Wicker's multiple-step income statement? C. If a loss is indicated, prepare the entry to record the loss. D. Repeat requirement 1, assuming that the estimated undiscounted sum of future cash flows is $27,000,000 instead of $30,000,000. E. Repeat requirement 1, assuming that the estimated undiscounted sum of future cash flows is $34,000,000 instead of $30,000,000.