6. Mero Ltd has 30% shares of Yaso Ltd. The carrying amount of this investment at the beginning of the year is $100 000. Yaso Ltd makes a $130 000 loss for the year. An impairment test shows that the investment has a recoverable value of $60 000. The investment will be measured at? A) $0 B) $60 000 C) ($130 000) D) ($30 000)