F Darcy Lid conduct a review of its property, plant and equipment for impairment at the end of its financial year. On December 20, 2018, if noted that one of its Printing Machine's carrying amount is $25,000. Its fair value less costs of disposal is $31,000 and its value in use is $35,000. What should be recorded in s financial statements in respect of IAS 36 Select one O a. No effect ob Impairment loss of $10,000 o Impairment gain of $10,000 Od Impairment gain of $6,000 O e Impairment loss of $6,000