Please show calculations. Thank you.

The following information relates to Immersive Inc: 1. Immersive Inc. adopts IFRS and has a 31 December year-end date. 2. On 1 January 20X3 Immersive Inc. acquired a tract of land and a building for a lump-sum price of $35 million; $25 million was allocated to the land and $10 million to the building. The building was estimated to have a useful life of 25 years, and straight-line depreciation was selected. 3. At the 31 December 20X6 reporting date, before recording depreciation, Immersive evaluated its assets for impairment. The fair value less costs of disposal of the land was determined to be $24 million and value in use $23.5 million. The fair value less costs of disposal of the building was determined to be $6.3 million and value in use $6.1 million. 4. At the 31 December 20X9 reporting date, before recording depreciation, Immersive evaluated its assets for impairment. The recoverable amount of land was $26 million. The recoverable amount of the building was $7 million. Required: 1. Calculate depreciation expense for 20X3-20X5. 2. Determine the amount of impairment loss at 31 December 20X6. 3. Calculate depreciation expense for 20X6. 4. Determine the amount of impairment loss or recovery at 31 December 20X9