20) In 2009, Cilla Company acquired production machinery at a cost of $470,000, which now has accumulated depreciation of $280,000. The sum of undiscounted future cash flows from use of the machinery is $120,000 and its fair value is $164,000. What amount should Cilla recognize as a loss on impairment? A) $70,000 B) $96,000 C) $26,000 D) $0