In​ 2009, Cilla Company acquired production machinery at a cost of​ $414,000, which now has accumulated depreciation of​ $250,000. The sum of undiscounted future cash flows from use of the machinery is​ $199,000 and its fair value is​ $148,000. What amount should Cilla recognize as a loss on​ impairment
a) $0
b) $46,000
c) $51,000
d) $66,000