A machine has a carrying amount of 6 000 on 01 January 20X1. There are two significant parts:

• Machine casing carrying amount of 4 000, remaining useful life of 10 years
• Machine working parts carrying amount of 2 000, remaining useful life of 2 years

Depreciation is provided on the straight line method and residual value of both parts is nil.

On 1 October 20X1, the existing working parts, that cost 2 400, are replaced with new working parts.

The loss on de-recognition of the existing working parts amounts to:

1. 2 000
2. 2 400
3. 1 500
4. 1 250
5. 1 150