On December 31 Year 1, Brown Brothers purchased machine A for $770 000 and machine B for $300,000. The machines are depreciated on the straight-line basis over 10 years with no salvage value Brown reviews its assets for impairment annually While doing the US GAAP impairment analysis at year end of Year 6. Brown determines that the expected future cash flows are $70.000 per year from machine A and $40,000 per year from machine B over the remaining lives of the assets At December 31, Year 6 the fair values of machines A and B are $300,000 and $180,000 respectively What amount of impairment loss should Brown report on its Year 6 income statement under US GAAP? O A. $85,000 OB $35,000 O C. $50,000 OD. 30