In 2012, TallyHo Farms acquired production machinery at a cost of 450,000. In 2015, when accumulated depreciation was 199,000, Banbung reported an impairment loss of 77,000. Now, in 2019 the machinery has a book value of 144,000. The fair value less selling costs of the machinery is 237.000 and its value in use is 211,000 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 under IFRS? at C GREE A 77,000 OB 67.000 OC. 193,000 OD. 126.000