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B is corrent. ASC Topic 360 requires an impairment loss be recognized if the sum of the expected net future cash flows (undiscounted and without interest charges) is less than the carrying amount of the asset. Net future cash flows are cash inflows less cash outflows that are necessary to obtain the inflows. Whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, an entity shall review long-lived assets and certain identifiable intangibles to be held and used for impairment.
A is incorrect. ASC Topic 360 requires an impairment loss be recognized if the sum of the expected net future cash flows (undiscounted and without interest charges) is less than the carrying amount of the asset. Net future cash flows are cash inflows less cash outflows that are necessary to obtain the inflows. Whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, an entity shall review long-lived assets and certain identifiable intangibles to be held and used for impairment. 
A is incorrect. ASC Topic 360 requires an impairment loss be recognized if the sum of the expected net future cash flows (undiscounted and without interest charges) is less than the carrying amount of the asset. Net future cash flows are cash inflows less cash outflows that are necessary to obtain the inflows. Whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, an entity shall review long-lived assets and certain identifiable intangibles to be held and used for impairment. 
D is incorrect. ASC Topic 360 requires an impairment loss be recognized if the sum of the expected net future cash flows (undiscounted and without interest charges) is less than the carrying amount of the asset. Net future cash flows are cash inflows less cash outflows that are necessary to obtain the inflows. Whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, an entity shall review long-lived assets and certain identifiable intangibles to be held and used for impairment.