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11. Paisley Ltd. is holding a bond with a carrying value of $395,000 that is being accounted using the amortized cost method. At the end of the reporting period, management has fou indication that the bond is impaired as the interest payments for this past fiscal year have not been received. As a result, management has calculated the realizable amount of the bond to $360,000 using revised cash flows and the current market rate of 6%, and $380,000 using revised cash flows and the historical market rate of 5\%. Iron Man Ltd. uses ASPE and the incurr loss impairment model. What is the amount of impairment that should be recorded? a) $10,000 (b) $15,000 c) $20,000 d) $35,000