Equipment has a cost of 800,000 with depreciation to date of 300,000 as of decemeber 31, 2018. On decemeber 31, 2018, management projected its future cash flow (undiscounted) from this equipment to be 450,000 and its fair value to be 300,000. The company intendds to use it in the future. what is the impairement loss the company should record in 2018.

A. 150,000

B. 200,000

C. 50,000

D. no impairement loss