H Company owns a building that was purchased at a cost of $1,000 on January 1 of Year 1. The building has been used from Year 1 through Year 3 (for 3 full years). At the end of Year 3, accumulated depreciation on the building is $150. As of the beginning of Year 4, the building is being evaluated for possible impairment. As of the beginning of Year 4, it is expected that the building will generate cash flows of $60 per year at the end of each year for 15 years and then have zero salvage value. The building has an estimated fair value of $460. What is the amount of the impairment loss that should be recognized on January 1 of Year 4? $850 $150 $460 $390 No loss; the building is not impaired