In 2010, TallyHo Farms acquired production machinery at a cost of $410,000. In 2013 when accumulated depreciation was $160,000, Banbung reported an impairment loss of $75,000. Now, in 2017 the machinery has a book value of $140,000. The recoverable amount of the machinery is $235,000. and its value in use is $210,000. During impairment testing, Bambung recognized the possibility of a reversal of the previous impairment loss. What amount, if any, should Bambung recognize as a reversal of impairment loss?

A) $95,000

B) $75,000

C) $40,000

D) $25,000