ohlson co owns equipment for which it paid $90 million atht the end of 2024, it had accumulated depreciation on the equipment of 27 million. due to adverse economic conditions, ohlsons management determined that it should assess whetheer an impairment loss should be recognuized for the equipment. the estimated undiscounted future cash flows to be provided by the equipment total 60 million, and the equipments fair value at that point is 40 million. under these circumstances, ohlson co would report: