6. Progrs Prudent SA has a factory that it is becoming obsolete, which it bought for 15 million, and for which there is accumulated depreciation up to 31 December 2020 of 7 million. The value in use of the factory is 6 million. The factory could be sold for 5 million. The factory should be included in Progrs Prudent's statement of financial position at 31 December 2020 at a value of: (A) (B) (C) (D) (E) 5 million 6 million 7 million 8 million 11 million