Tekad Bhd (TB) acquired an item of plant at a cost of RM800,000 on 1 April 2018 that is used to produce and package pharmaceutical pills. The plant had an estimated residual value of RM50,000 and its estimated useful life of five years, neither of which has changed. TB uses straight-line depreciation. On 31 March 2020, TB was informed by a major customer (who buys products produced by a plant) that it would no longer be placing orders. It now estimates that net cash inflows earned from the plant for the next three years will be: RM'000 Year ended 31 March 2021 220 Year ended 31 March 2022 180 Year ended 31 March 2023 170 On 31 March 2023, the plant is still expected to be sold for its estimated realizable value. TB's cost of capital is 10% and the following values should be used: Value of RM1 at: RM End of year 1 0.91 End of year 2 0.83 End of year 3 0.75 Required: a) An asset is considered to be impaired. Explain the above statement according to MFRS 136. (4 marks) (CLO1:PLO1.C2) b) Calculate the carrying amounts of the assets in Tekad Bhd above at 31 March 2020 after applying any impairment loss. (15 marks) (CL01:PLO1:C4) c) Explain 3 (THREE) indications that shows there is a reversal of impairment loss (6 marks)