In​ 2011, Zee Tee Inc. acquired production machinery at a cost of​ $650,000, which now has a accumulated depreciation of​ $390,000. The sum of undiscounted future cash flows from use of the machinery is​ $220,000. and its fair value is​ $194,000. What amount should Zee Tee recognize as a loss on​ impairment
a) $0
b) $28,000
c) $56,000
d) $34,000