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 $27 million. The machine could be sold for $20 million less a 11% commission. If the company was forced to sell immediately, the proceeds would likely be $18 million If the machine continues to be used in production, it is anticipated to generate $6 million of cash flows for the next five years. It would require annual maintenance costs of $500,000 a year. The equipment could be sold for $100,000 at the end of the five years Assume Yuan has a discount rate of 7%. (PV of $1, PVA of $1, and PVAD of S1.) (Use appropriate factor(s) from the tables provided. Round time value factor to 5 decimal places.) Required Is the machine impaired? O Yes No If so, what is the amount of the impairment loss? (Enter answer in whole dollars, not in million.) airment loss