On 1 July Water Ltd acquired 100% of the share capital of Cold Ltd. At that date, the carrying amount of Cold Ltd's machinery was $131 000. The fair value of the machinery on the acquisition date was $172 000. The company tax rate was 30%. What is the amount of the Business Combination Valuation Reserve that will be recognised on consolidation? (Please enter a numerical value without any sign ($,+ or -) or space.) Type your