Purchased a machine on Jan 1, 2024 for $86755 with an estimated useful life of 12 years and no salvage value. P uses the straight-line depreciation method. On December 31, 2026, technological changes suggest the machine may be impaired. On December 31, 2026, the machine is expected to generate net cash flows of $5576 per year over its remaining life. On December 31, 2026, the fair value of the machine is $40530.78. On Dec 31, 2026, the carrying value of the machine before any impairment loss is: On Dec 31, 2026, the impairment loss, if any, is (enter as a negative amount): On Dec 31, 2026, the carrying value of the machine after any impairment loss is: