In $2016,$ Cilla Company acquired production machinery at a cost of $$415,000,$ which now has accumulated depreciation of $$250,000.$ 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$.$ $$30,000$

B$.$ $$49,000$

f$.$ $$19,000$

$q,$ D$.-0-$