Huff Inc. purchased a machine onJuly 1, 2010for $600,000.The machine had an expected life of 10 years, a salvage value of $60,000, and was being depreciated using the straight-line method.OnDecember 31, 2015, the company reviewed the potential of the machine and determined that its undiscounted future net cash flows totaled $300,000 and its discounted future cash flows (Fair Value) totaled $210,000.If the company does not plan to sell the machine, what should Huff record as an impairment onDecember 31, 2015?