On December 31, Year 1, indications are that an entity's asset may be impaired. The recoverable amount of that asset is $50,000. The entity applies the revaluation model for its assets and depreciates them using the straight-line method. The carrying amount of the asset on December 31, Year 1, before the test for impairment is $80,000. The entity also has recognized a revaluation surplus from previous revaluations of the asset equal to $25,000. What impairment loss, if any, must be recognized in the entity's profit or loss on December 31, Year 1