Dazzle Jewelry has an excess warehouse correctly classified as HFS effective April 30, which is Dazzle's year end. The building originally cost $600,000 and $120,000 in amortization has been taken as of this date. At that time, the building was expected to sell for $530,000, with estimated costs to sell of $45,000. The building was ultimately sold in October for $515,000 less costs to sell of $40,000. Assuming Dazzle Jewelry reports under ASPE, what is the impairment loss on April 30 on the classification of this building to HFS? A $0 B $5,000 C $45,000 D $115,000