13- At 30 September 20X9 Sandown's trial balance showed a brand at cost of $30 million, less accumulated amortisation brought forward at 1 October 20X8 of $9 million. Amortisation is based on a ten-year usefullife. An impairment review on 1 April 2009 concluded that the brand had a value in use of $12 million and a remaining useful life of three years. However, the same date Sandown received an offer to purchase the brand for $15 million. What should be the carrying amount of the brand in the statement of financial position of Sandown as at 30 September 20X9? $12,500,000 B $14,250,000 $15,000,000 D $10,000,000 14- te