Legendi Berhad has a year end of 31 December and operates a factory which makes computer chips for mobile phones. It purchased a machine on 1 July 2016 for RM 80,000 which had a useful life of 10 years and is depreciated on the straight-line basis, time apportioned in the years of acquisition and disposal. A fire at the factory on 1 October 2017 damaged the machine leaving it with a lower operating capacity. The accountant considers that Legendi Berhad will need to recognise an impairment loss in relation to this damage. The accountant has ascertained the following information at 1 October 2017 :

i) The carrying amount of the machine is RM 60,000

ii) An equivalent new machine would cost RM 90,000

iii) The machine could be sold in its current condition for a gross amount of RM 45,000 and the dismantling costs would amount to RM 2,000

iv) In its current condition, the machine could operate for three more years which gives it a value in use figure of RM 38,000

Required :

With reference to MFRS 116 Property, Plant and Equipment, determine the impairment loss associated with the machine of Legendi Berhad at 1 October 2017.