a company reports the following information at year-end: book value estimated cash flows fair value building $ 500,000 $ 380,000 $ 360,000 patent $ 35,000 $ 40,000 $ 38,000 copyright $ 40,000 $ 38,000 $ 39,000 machine $ 100,000 $ 120,000 $ 85,000 based on the above information, what is the total amount of impairment loss that the company should record at year-end?