Required: Identify whether the above note (iii)(a) to (iii)(d) are internally generated items are eligible or ineligible for capitalization as intangible assets in accordance with MFRS 138 - Intangible Assets. Ignore business combinations. (4 marks) (lv) At 30 September 2021 Sandex Berhad"s trial balance showed a brand cost of RM 30 million, less accumulated amortization brought forward at 1 Oetober 2020 of RM 9 million. Amortisgtion is based on a ten-year useful life. An impaiment review on 1 April 2021 concluded that the brand had a value in use of 12M12 million and a remaining useful life of three years. However, on the same date Sandex Berhad received an offer to purehase the brand for RM15 million. Required: Calculate the carrying amount of the brand in the Statement of Financial Position of Sandex Berhad as at 30 September 2021 (6 marks) Required: Identify whether the above note (iii)(a) to (iii)(d) are internally generated items are eligible or ineligible for capitalization as intangible assets in accordance with MFRS 138 - Intangible Assets. Ignore business combinations. (4 marks) (lv) At 30 September 2021 Sandex Berhad"s trial balance showed a brand cost of RM 30 million, less accumulated amortization brought forward at 1 Oetober 2020 of RM 9 million. Amortisgtion is based on a ten-year useful life. An impaiment review on 1 April 2021 concluded that the brand had a value in use of 12M12 million and a remaining useful life of three years. However, on the same date Sandex Berhad received an offer to purehase the brand for RM15 million. Required: Calculate the carrying amount of the brand in the Statement of Financial Position of Sandex Berhad as at 30 September 2021 (6 marks)