An entity has an oil platform in the sea. The entity has to decommission the platform at the end of its useful life, and a provision was set up at the commencement of production. The carrying value of the provision is 8 million. The entity has received an offer of 20 million (selling costs 1 million) for the rights to the oil platform, which reflects the fact that the owners have to decommission it at the end of its useful life. The value-in-use of the oil platform is 26 million, ignoring the decommissioning costs. The current carrying value of the oil platform is 28 million. Required: Determine whether the value of the oil platform is impaired