The administrators of a company analyze whether they should recognize deterioration due to obsolescence of their equipment. The equipment currently cost $900,000 and has accumulated depreciation of $400,000. On that date, it was determined that the present value of future cash flows from using the equipment would be $300.00 and the fair value less disposal cost would be $280,000. What is the amount of impairment (if any)?

a)$600,000

b)$200,000

c)$0, no existe deterioro

d)$220,000