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On 1 January 2015: A Company has a Building which cost $800,000. Accumulated Depreciation to date on the Building is $200,000. Residual Value is Zero.The total useful life of the Building is 40 years and there are 30 years of useful life remaining. The Company uses straight line depreciation. The accounting year-end is 31 December each year. On 1 January 2015, the Fair Value less Costs to Sell of the Building is $700,000 while the value in Use is $400,000. The Impairment Loss to be recorded on 1 January 2015 is: Select one: O a. None of these options O b. Zero O c. $400,000 O d. $50,000 O e. $200,000 On 1 January 2015: A Company has a Building which cost $800,000. Accumulated Depreciation to date on the Building is $200,000 Residual Value is Zero.The total useful life of the Building is 40 years and there are 30 years of useful life remaining. The Company uses straight line depreciation. The accounting year-end is 31 December each year. On 1 January 2015, the Fair Value less Costs to Sell of the Building is $550,000 while the value in Use is $500,000 The Impairment Loss to be recorded on 1 January 2015 is: Select one: O a. $100,000 O b. None of these options O c. $50,000 O d. Zero O e $300.000