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? $$\begin{array} { | l | r | r| } \hline & \text { Product A } & \text { Product B } \\\hline \text { Original cost } & \$ 7,200,000 & \$ 12,000,000 \\\hline \text { Accumulated depreciation } & 2,500,000 & 4,000,000 \\\hline \text { Fair value } & 5,000,000 & 8,000,000 \\\hline \text { Costs to sell } & 100,000 & 350,000 \\\hline \text { Value in use } & 4,375,000 & 7,500,00 \\\hline\end{array}$$

A) $$\begin{array} { | l | l | } \hline \text { Product A } & \text { Product B } \\\hline \$ 0 & \$ 0 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline \text { Product A } & \text { Product B } \\\hline 325,000 &0 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline \text { Product A } & \text { Product B } \\\hline 0 & 350,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline \text { Product A } & \text { Product B } \\\hline 325,000 & 350,000 \\\hline\end{array}$$