Consider the following information relating to five different items of plant and equipment at the reporting date.

Asset	Carrying Amount $	Fair Value $	Costs of Disposal $	Value in Use $
A	100 000	105 000	3 000	110 000
B	50 000	45 000	1 000	48 000
C	80 000	85 000	2 000	82 000
D	200 000	190 000	5 0000	220 000
E	120 000	120 000	3 000	115 000

Required

1. Calculate the recoverable amount for each of the five items of plant and equipment.

2. Assuming plant and equipment is carried under the cost model, determine the amount of any impairment adjustment necessary.

3. Assuming plant and equipment is carried under the revaluation model, determine the amount of any revaluation adjustment necessary.