1. A company has an asset with a carrying amount of $15,000. However, at the end of the period the asset's un-discounted expected future cash flow is equal to $13,500, the present value of the expected future cash flows is equal to $12,000, and the fair value minus the costs to sell the equal to $10,000. What is the carrying amount of the asset according to IFRS?

   	a.	$15,000
   	b.	$13,500
   	c.	$12,000
   	d.	$10,000