Sylvia Company has a long-term plant asset with the following information as of the end of the year: 
The amount of the impairment loss is:
Definitions:
Intermediary
An entity or person that acts as a link between different parties in a business transaction.
Indirect Exporting
A business strategy where a company sells its products overseas through intermediaries instead of dealing with foreign markets directly.
Direct Exporting
The process of selling goods directly from a manufacturer to foreign markets without intermediaries.
Selected Markets
Specified segments of the broader market that a company chooses to target for its marketing efforts, products, or services.
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