27 On 31/12/2019 ALIS Company has equipment with initial cost of $70,000 and accumulated depreciation of $25,000 and accumulated impairment losses from previous periods was $3,000. At the same time the company computed the value in use with amount of $38,000 and the fair value was not determine because of there is no active market. Required: compute the carrying amount for this equipment. * (2 Points) The value must be a number