Murnane Company purchased a machine on February 1, 2013, for \(\$ 100,000\). In January 2018, when the book value of the machine is \(\$ 70,000\), Murnane believes the machine is impaired due to recent technological advances. Murnane expects the machine to generate future cash flow of \(\$ 10,000\) and has estimated the fair value of the machine to be \(\$ 55,000\). What is the loss from impairment?

a. \(\$ 5,000\)

b. \(\$ 15,000\)

c. \(\$ 30,000\)

d. \(\$ 45,000\)