A non-current asset is classified as held for sale on the date of classification, immediately pnor to the transfer to the held for sale classification, the asset had a cost of $100 000, accumulated depreciation of $40 000 (10% per annum, straight-line over 4 years), and accumulated impairment losses in terms of IAS 36 of $15000 The asset was then impaired in terms of IFRS 5 by 510 000. Assume that the above asset had not yet been sold at the end of the following reporting date, at which point its fair value less cost to sell was $75 000 Select one O a None of the statements are correct. Ob. The impairment loss reversal will be $10 000 O c. The impairment loss reversal will be $40 000 od. The impairment loss reversal will be $15000 O e. The impairment loss reversal will be $25 000