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Max Corporation capitalized a patent that due to market uncertainties has declined in value. Information regarding the patent is as follows. PAY ATTENTION TO DATES. If applicable, use the nearest 1/2 month when performing calculations. 1167X5 234,000 60X6 Capitalization date Capitalized Cost Testing date for impairment Useful Life of Patents Depreciation Method Expected Future Cash Flow from Use and Disposition Fair Market Value Straight-Line S 173,000 S 160.000 12.) In calculating if impairment exists determine perform the recoverability test to deterime the amount that is unrecoverable if any. 13.) What is the amount of the impairment loss (if any)? Write the answer on the answer sheet or if no impairment loss then write "zero