What Impairment, If Any, Exists on These Product Lines A) $$\begin{array} { | l | l | } \hline \text { Product A } & \text { Product B } \\\hline \$ 0 & \$ 0 \\\hline\end{array}$$

What impairment, if any, exists on these product lines? $$\begin{array} { | l | r | r | } \hline & \text { Product A } & \text { Product B } \\\hline \text { Original cost } & \$ 7,222,000 & \$ 12,536,000 \\\hline \text { Accumulated depreciation } & 2,500,000 & 4,200,000 \\\hline \text { Fair value } & 5,062,000 & 8,916,000 \\\hline \text { Costs to sell } & 90,000 & 340,000 \\\hline \text { Value in use } & 4,375,000 & 8,100,000 \\\hline\end{array}$$

A) $$\begin{array} { | l | l | } \hline \text { Product A } & \text { Product B } \\\hline \$ 0 & \$ 0 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline \text { Product A } & \text { Product B } \\\hline \$ 347,000 & 0 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline \text { Product A } & \text { Product B } \\\hline 0 & 236,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline \text { Product A } & \text { Product B } \\\hline 347,000 & 236,000 \\\hline\end{array}$$