Alayna Ltd bought a machine on 1 January 20X2 for GHS 70,000. The useful life of this machine was assessed as 10 years and it was depreciated on a straight- line basis. On 31 December 20X3, the machine was revalued to a fair value of GHS 80,000 with no change to its remaining useful life. On 31 December 20X6, the machine was identified as impaired and revalued to GHS 20,000. Alayna Ltd does not make a transfer between the revaluation surplus and retained earnings each year as a result of the revaluation. According to IAS 36 Impairment of Assets, what amount will be included in the income statement of Alayna Ltd for the SOC