At the end of its 2018 fiscal year, a triggering event cause 2018 fiscal year a triggering event caused Janero Corporation to performan impairment test for one of its manufacturing test for one of its manufacturing facilities. The following information is available:

Book value $ 65million
Estimated undiscounted future cash flows 60million
Fair value 50million

The manufacturing facility is:
A. Impaired because its book value exceeds undiscounted future cash flows.
B. Not impaired because its book value exceeds undiscounted future cash flows
C. Not impaired because it continues to produce revenue.
D. Impaired because its book value exceeds fair value.