Box Solutions has an excess warehouse correctly classified as HFS effective April 30 which is Box Solution's year end. The building originally cost $600,000 and $120,000 in depreciation has been taken as of this date. The building is listed for sale for $390,000, with expected costs to sell of $45,000. Assuming Box Solutions reports under ASPE, what is the impairment loss on April 30 on the classification of this building to HFS?