Patten Ltd acquired a non-current asset on 1 October 2010 at a cost of $200,000 which had a useful economic life of ten years and a nil residual value. The asset had been correctly depreciated up to 30 September 2015. At that date the asset was damaged and an impairment review was performed. On 30 September 2015, the fair value of the asset less costs to sell was $40,000 and the value in use is $53,133 Required: Calculate the amount that would be charged to profit or loss for the impairment of this asset for the year ended 30 September 2015