Wildhorse Concrete Ltd$.$ owns a piece of cement manufacturing equipment and needs to determine the asset's value in use to test for impairment. Wildhorse's management estimates that the equipment will last for another four years and that it will generate the following future cash flows at the end of each year:

$\backslash$table$[[$Year $1,$Year $2,$Year $3,$Year $4],[$$$20,000,$$$18,000,$$$23,000,$$$15,900$