Syarikat Alfa has a year end Of 31 December and operates a factory makes computer chips for mobile phones. It purchased a ne on I July 2016 for RM80,OOO Which had a useful life Of ten years and is depreciated on the straight-line basis, time apportioned in the Of acquisition and disposal. The machine was revalued to RM81,OOO on I July 2017. There was no change to its useful life at that A fire at the factory on I October 2019 has damaged the machine leaving it With a lower operating capacity. The accountant considers that Syarikat Alfa Will need to recognise an impairment loss in relation to this damage. The accountant has ascertained the following information at I October 2019: (ii) (iii) (iv) The carrying arnount Of the machine is RM60,750. An equivalent new machine would cost RM90,OOO. The machine could be sold in its current condition for a gross amount Of RM45,OOO. Dismantling costs would amount to RMZOOO. In its current condition, the machine could for three more yea Which gives it a value in use Of RM38,685. Calculate the total impairment loss associated With Syarikat Alfa's machine at I October 2019.