SunTech Bhd has a financial year end on 31 December annually. The company involved in producing ink for variety of product to be used in industry. On 18 January 2018, the carrying amount for a group of assets were as follows: Machine 1 RM 500 000 Machine 2 RM 50 000 Goodwill RM 15 000 Non-current assets RM 50 000 Each of the assets does not produce their own cash flows and generate the business as a whole. All of the machines have remaining useful life of 5 years. Goodwill are not amortised. In 2019, the company realised that the machines performance has been dropped significantly because the company unable to find way to upgrade it. The assets fair value as at 31* December 2019 was RM285 000 with cost of disposal of RM 75 000. The machines projected cash flows as at that date were as follow: Year Ended 31/12/2020 Ended 31/12/2021 Ended 31/12/2022 Cash flows RM 150 000 (excluding revenue expenditure of RM 30 000) RM 120 000 (excluding revenue expenditure of RM 40 000) RM 180 000 (excluding revenue expenditure of RM 20 000) The company incremental borrowing rate was 10%. The present value table for single sums, where I = interest, and n= years given as follows: i ZN 0.909 0.826 3 0.751 4 0.683 5 0.621 In the year 2020, the company has found a company that provide service to upgrading the machines. The upgrading work of the machine being completed on 31** December 2020 and resulted increase in production capacity. Each of the machine incurred RM 30 000 for upgrading costs and have no effect to the machine's useful life. The machine value in used as at 31st December 2020 was RM 325 000. Calculate the reversal of impairment loss (if any) for assets as at 31 December 2020