Dime Ltd conducted an impairment testing on its Cash Generating Unit (CGU) Left on 30 June 2021. The value in use of the CGU Left is $145,000 and fair value less cost of disposal of $146,000. The carrying amounts of the assets in CGU Left are as shown below:

Required:

Calculate the amount of the reversal of impairment loss allocated to the equipment.

Equipment 80,000 Accumulated depreciation- equipment (12,000) Goodwill 5,000 Inventory 22,000 Receivables 20,000 Cash 18,000 CGU Left has been impaired by $24,000 in the previous period