Yuan Inc. has a large piece of machinery, and management has determined there is potential impairment. This piece of machinery has independent cash inflows. The following information relates to the machine: Net book value is $32 million. .The machine could be sold for $17 million less a 8% commission. " If the company was forced to sell immediately, the proceeds would likely be $15 million. If the machine continues to be used in production, it is anticipated to generate $8 million of cash flows for the next five years. It would require annual maintenance costs of $600,000 a year. The equipment could be sold for $100,000 at the end of the five years. Assume Yuan has a discount rate of 8%. (PV of $1. PVA of $1. and PVAD of $1.) (Use appropriate factor(s) from the tables provided. Round time value factor to 5 decimal places.) Required: Is the machine Impaired? Yes No If so, what is the amount of the impairment loss? (Enter answer in whole dollars, not in million.) Impairmentloss