Desert Company determined a piece of machinery to be impaired. They make the decision to discontinue use of the machine and hold it for sale. Desert reports the following information as of December 31st for the machine. What do they report for impairment loss on their year-end income statement? Historical Cost 236,716 Accumulated Depreciation 41,812 Fair Value 128,370 Estimated Selling Price 152,163 Estimated Costs to Sell 11,131