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Answer (A) is correct . According to U.S.?GAAP, an impairment test requires two steps. First, the carrying amount is compared with the undiscounted cash flows expected from the asset. If the carrying amount ($80,000) is greater than the undiscounted expected cash flows from the asset ($77,000), an impairment loss is recognized. It is the excess of the carrying amount ($80,000) over the fair value ($78,000). Accordingly, the impairment loss equals $2,000 ($80,000 – $78,000). Under IFRS, an impairment loss equals the excess of the carrying amount of the asset ($80,000) over its recoverable amount. The recoverable amount of the asset is the greater of its fair value minus costs to sell ($78,000 – $3,000 = $75,000) or its value in use ($74,000). Therefore, the recoverable amount of the asset is $75,000, and the impairment loss is $5,000 ($80,000 – $75,000).

Answer (B) is incorrect because Under U.S.?GAAP, when the carrying amount of a long-lived asset is not recoverable, the impairment loss is the difference between (1)?the carrying amount and (2)?fair value, not fair value minus costs to sell. Under IFRS, the recoverable amount of an asset is the greater, not the lesser, of its fair value minus costs to sell or value in use.
Answer (C) is incorrect because Under U.S.?GAAP, an impairment loss is not the excess of the carrying amount of an asset over its value in use. Under IFRS, an impairment loss is the excess of the carrying amount over the recoverable amount. This amount is the greater of (1)?fair value minus costs to sell and (2)?value in use.
Answer (D) is incorrect because Under U.S.?GAAP, the first step in the impairment test is to compare the carrying amount of the asset with the undiscounted expected future cash flows from the asset. If the carrying amount is not recoverable, an impairment loss is recognized for the difference between the carrying amount and the fair value of the asset. The amount of $2,000 is the impairment loss recognized under U.S.?GAAP, not IFRS.