Maple Inc Has the Following Information Regarding Its Assets What Amount of Loss Should Be Recorded Due to Asset

Maple Inc. has the following information regarding its assets: $$\begin{array} { | l | l | l | l | } \hline & \begin{array} { l } \text { Book } \\\text { Value }\end{array} & \begin{array} { l } \text { Estimated } \\\text { Cash Flows }\end{array} & \begin{array} { l } \text { Fair } \\\text { Value }\end{array} \\\hline \text { Equipment } & \$ 35,000 & \$ 30,000 & \$ 28,000 \\\hline \text { Building } & \$ 68,000 & \$ 70,000 & \$ 65,000 \\\hline \text { Patent } & \$ 30,000 & \$ 34,000 & \$ 32,000 \\\hline\end{array}$$ What amount of loss should be recorded due to asset impairments?

A) $10,000
B) $9,000
C) $8,000
D) $7,000