At 30 September 2020, Sam Co's trial balance showed a brand at cost of 30 million, less accumulated amortisation brought forward at 1st October 2019 of 9 million. Amortisation is based on a ten-year useful life. An impairment review on 1st April 2020 concluded that the brand had a value in use of 12 million and a remaining useful life of three years. However, on the same date Sam Co received an offer to purchase the brand for 15 million. What should be the carrying amount of the brand in the statement of financial position of Sam Co as at 30 September 2020? (Answer to the nearest 000). 17.5 million 15 million 12.5 million 10 million