Shina Inu reported an impairment loss of $65,000 for the year ended December 31, 2020. At December 31, 2021, the assets recoverable amount increased by $90,000. The current book value is $100,000 less than it would have been if the asset had not been impaired. The recoverable amount doses not exceed the original book value as if the asset was not impaired.

Can Shina Inu. record a recovery of previous loss for 2021? Explain.