During 2019, the management of Desert Company determined that some of its equipment should be reviewed for impairment due to a change in market preferences for the product it manufactures. They were still generating some revenue so decided to continue using the equipment in their operations. The asset had a book value of $380,000 and estimated fair value of $240,000 at December 31, 2019. After conducting a recoverability test, they determined the asset was impaired and recorded an impairment loss of $140,000 Now, during 2020 they are again checking the asset for impairment. The new estimated fair value is $255,000. What is the amount (if any) Desert will record as a recovery to the loss on impairment due to the increase in the fair value of the asset