A machine acquired for 240,000 on 1 January 20X0 was depreciated using the straight-line method. The estimated economic life was 20 years with a residual value of 24,000. It was damaged on 1 January 20X6 and repaired at a cost of 10,000 which allowed it to be used for a further 4 years. It is estimated that the present value of future cash flows is 42,000, its current realisable value is 5,000 and there will be no residual value at the end of the 4 years.

What is the amount to be written off as impairment as at 1 January 20X6 and as depreciation for the year ended 31 December 20X6