Dazzle Jewelry has an excess warehouse correctly classified as held for sale effective April 30, 2020, which is Dazzles year end. The building originally cost $600,000 and $120,000 in depreciation has been taken as of April 30, 2020. The building is listed for sale for $390,000, with expected costs to sell of $45,000. Assuming Dazzle Jewelry reports under ASPE, what is the impairment loss at April 30, 2020, on the classification of this building to held for sale?

A. $0
B	$45,000
C	$135,000
D	$255,000