1: Sohar Company bought an equipment on 1 January 2014 at a cost of 50000 OMR. The useful life was estimated to be 10 years and the equipment was expected to have no residual value. The company uses the cost model for this group of assets. At the end of 2016, the conditions showed that there are some indications of impairment and the management decided to make an impairment test. As the result of this test, FV less cost of disposal was 21000 and value in use was calculated as 19800. On 31 December 2019, the conditions have changed and required the reversal of the impairment. As of this date, the recoverable amount was determined as 32000 OMR. Which of the following is the impairment amount that can be reversed in 2019? Select one: a. The impairment cannot be reversed. O b. 14000 O c. 18000 O d. 8000