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During 2020, the management of Desert Company determined that some of its equipment should be reviewed for impairment due to a change in market

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During 2020, 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 $331,092 and estimated fair value of $224,608 at December 31, 2020. After conducting a recoverability test, they determined the asset was impaired and recorded an impairment loss. Now, during 2021 they are again checking the asset for impairment. The new estimated fair value is $256,815. 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? *round your answer to the nearest $1

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