Bonita Inc. bought a machine on January $1,2016$ for $$809000.$ The machine had an expected life of $20$ years and was expected to have a salvage value of $$79000.$ On July $1,2026,$ the company reviewed the potential of the machine and determined that its future net cash flows totaled $$402000$ and its fair value was $$314000.$ If the company does not plan to dispose of the machine, what should Bonita record as an impairment loss on July $1,2026?$