Starburst Manufacturing reports the following long−term assets for its lighting​ division:
As a result of new​ technology, Starburst believes that the lighting​ division's equipment in their manufacturing facility is nearly obsolete. They project the following future cash flows for the lighting​ division's operations:
What is the impairment​ loss, if​ any, for the appropriate asset​ group, assuming a discount rate of​ 8%

a) $180,000
b) $420,000
c) $200,000
d) $400,000