Zenda Corporation purchased a building for $$800,000.$ The current carrying amount of the building is $$400,000$ and the net fair value is $$360,000.$ The value in use is $$320,000.$ The amount of impairment loss that should be recognized is A$.$ $$0$ B$.$$$40,000$ C$.$ $$80,000$ D$.$ $$240,000$