The following information was taken from the fixed asset records of ABC Ltd. As of 12.31.2020: Carrying value 100,000 Selling price 85,000 Costs of disposal 3,000 Expected future cash flows 75,000 Present value of expected future cash flows 63,000 Final value 1,000 Using IAS 36, what is the amount of impairment loss? A) 18,000 B) 37,000 C) 15,000 D) 25,000