how do we calculate NRV here?

Example 1: A piece of Equipment has a carrying amount of $60,000 (Cost is $75,000 less accumulated depreciation of $15,000 ) and value in use is $65,000 and its fair market value less costs to sell is $50,000. The recoverable amount is $65,000 which is the value in use because it is greater than its fair market value. Since the Carrying Value is less than the Recoverable Amount, no impairment is required