A company has an asset that has a carrying value of 800. The asset has not been revalued. The asset is subject to an impairment review. If the asset was sold then it would sell for 610 and there would be associated selling costs of 10. (The fair value less costs to sell of the asset is therefore 600.) The estimate of the present value of the future cash flows to be generated by the asset if it were kept is 750. (This is the value in use of the asset.)

Required - Determine the outcome of the impairment review.