A tangible fixed asset has a book value of $$50,000.$ Its fair value is $$47,000.$ The sum of the estimated future cash flows is $$45,500.$ The company will recognize:

a$.$ $$3,000$ impairment loss

b$.$ $$4,500$ impairment loss

c$.$ $$1,500$ impairment loss

d$.$ None of the above