On 30 June 2031, Maine Ltd has a cash-generating unit with the following assets: Plant $120 000 Land $180 000 Buildings $300 000 Goodwill $20 000 Maine Ltd recorded an impairment loss of $5 000 on 30 June 2031 and adjusted the asset value/s shown above. On 30 June 2032, economic circumstances improved and the recoverable amount of the CGU exceeded its carrying amount by $8 000. The balance sheet value of the Goodwill asset at 30 June 2032 will be reported as: