In $2016,$ Cilla Company acquired production machinery at a cost of $$417,000,$ which now has accumulated depreciation of $$240,000.$ The sum of undiscounted future cash flows from use of the machinery is $$195,000$ and its fair value is $$146,000.$ What amount should Cilla recognize as a loss on impairment?

A$.$ $$31,000$

B$.$ $$18,000$

C$.$ $$49,000$

D$.-0-$