The following information was taken from the fixed asset records of Bosco Ltd. as of December 31, 2010: Carrying value 100,000 Selling price Costs of disposal Expected future cash flows 85,000 3,000 75,000 Present value of expected future cash flows 63,000 Using IAS 36, Impairment of Assets, what is the recoverable amount? 85,000 82,000 63,000 75,000