Write the next sentence in this paragraph:

How to calculate asset impairments
Learn the definition.
Asset impairment occurs when the fair market value of a fixed asset falls below the carrying value of the asset and the carrying value is not recoverable. It can happen to property, equipment, vehicles or other fixed assets.

Choose from:
(a). This is often defined as a failure to buy, repair or disassemble a car, for example. The result of impairment may be fluctuations in value before an asset reaches the appropriate carrying value..
(b). Corporations, such as the united states postal service, are therefore subject to irs tax deductions. The irs rules will include a number of examples..
(c). This definition can refer to the normal growth or loss of an asset such as a piece of furniture or a car. But in our example example, the carrying value may fall below the carrying value of a used car..
(d). This decline in value, or impairment, may result from several causes, including damage, obsolescence due to advances in technology or changes in the legal code. It may also result from a decrease in the expected cash flow the equipment will bring to the business..
(d).