(d) On 01 January 2017, Prochain Ltd acquired 25% of the equity interests of Caller for a cash consideration of $ 65 million. For the year ended 30 June 2017, Caller Ltd made a profit of $ 15 million. On 01 February 2017, Prochain Ltd sold goods to Caller for $ 45 million at a mark-up of 20%. At 30 June 2017, Caller Ltd still had $ 36 million of these goods in stock. Following an impairment review, it was concluded that the investment in Caller Ltd should be impaired by $ 15 million REQUIRED: Calculate the carrying amount of the investment in Caller Ltd at 30 June 2017 under the equity method (Associate). [8 Marks]