Stripe Limited prepares its accounts to 31 December each year. It purchased a building in January 2014 for 200,000. The directors decided to depreciate the building on a straight line basis over 50 years. In January 2016, after getting a valuation which stated that the building was worth 420,000, the directors decided to account for buildings on a revaluation basis. The revaluation was accounted for using the elimination method. In January 2019, following torrential rain, the building was flooded. Given the risk of future floodings, the property was revalued at 140,000. What figure should be show in Striped Limited's statement of profit or loss account for the year ended 31 December 2019 as an impairment relating to this building? Enter your answer as a whole, positive figure without the sign