Desert Company determined a piece of machinery to be impaired. They make the decision to discontinue use of the machine and hold it for sale. Desert reports the following information as of December $31$st for the machine. What do they report for impairment loss on their year$-$end income statement?

$\backslash$table$[[\backslash$table$[[$Historical$],[$Cost$]],296,496],[\backslash$table$[[$Accumulated$],[$Depreciation$]],48,109],[\backslash$table$[[$Estimated$],[$Selling Price$]],150,266],[\backslash$table$[[$Estimated$],[$Costs to Sell$]],11,775]]$