Able Ltd has identified recoverable amount on one of its CGUs to be $120,000. The CGU consists of the following assets at current carrying amounts: Cash $18,000; Inventory $40,000; Equipment $55,000; Accumulated depreciation - equipment $15,000; Vehicles $60,000; Accumulated depreciation - vehicles $20,000; Goodwill $12,000. What is the amount of impairment loss that will be allocated to equipment ?