Rice industries owns a manufacturing plant in a foreign country. political unrest in the country indicates that rice should investigate for possible impairment. below is information related to the plant's assets ($ in millions): book value $ 195 undiscounted sum of future estimated cash flows 211 present value of future cash flows 176 fair value less cost to sell (determined by appraisal) 182 the amount of impairment loss that rice should recognize according to u. s. gaap and ifrs, respectively, is: u. s. gaap ifrs a. $ 13 million $ 13 million b. $ 19 million $ 19 million c. $ 0 $ 13 million d. there is no impairment under both u. s. gaap and ifrs.