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 $15 000 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: