At the end of its 2020 fiscal year, Acme Corp. determined it would be necessary to impair (i.e., write down) one of its manufacturing facilities. The following information is available for the facility as of Dec. 31, 2020: Original cost of the facility on December 31, 2015 $500,000 $100,000 Accumulated depreciation through Dec. 31, 2020 Net cash flows the facility is expected to produce Market value (i.e., fair value) of the facility on Dec. 31, 2020 $395,000 $350,000 What amount of Impairment Loss should Acme report in its 2020 income statement? Enter O if no Impairment Loss is necessary. (just enter the number, without any commas or a dollar sign)