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In 2010, Bambung Corporation acquired production machinery at a cost of 410,000. In 2013 when accumulated depreciation was 100,000, Banbung reported an impairment loss of

In 2010, Bambung Corporation acquired production machinery at a cost of 410,000. In 2013 when accumulated depreciation was 100,000, Banbung reported an impairment loss of 75,000. Now, in 2017 the machinery has a book value of 190,000. The recoverable amount of the machinery is 210,000. and its value in use is 195,000. During impairment testing, Bambung recognized the possibility of a reversal of the previous impairment loss. What amount, if any, should Bambung recognize as a reversal of impairment loss?

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