Based on the Following Information, What Is the Impairment Booked

Multiple Choice

Based on the following information, what is the impairment booked at December 31, 2021? $$\begin{array} { | l | r | } \hline \text { Cost } & \$ 750,000 \\\hline \text { Accumulated depreciation } & 300,000 \\\hline \text { Value in use (sum of discounted cash flows) } & 300,000 \\\hline \text { Fair value } & 200,000 \\\hline \text { Disposal costs } & 15,000 \\\hline\end{array}$$

A) $150,000
B) $185,000
C) $300,000
D) $450,000