Springfield Corp. has equipment that, due to changes in its use, is being reviewed for possible impairment. The asset's carrying amount is $800,000 reflecting its $1,000,000 original cost, less $200,000 in accumulated depreciation. The expected, undiscounted, net cash flows from the use of the asset and the eventual disposition are determined to be $760,000, and it has a current market value of $710,000. What is the amount of the impairment, if any, that should be recorded by Springfield Corp?
A. $ 0
B. $ 40,000
C. $ 90,000
D. $240,000
E. $300,000
F. $ 50,000