VDC's statement of financial position as at 30 September 20X9 includes a group of assets which form a cash-generating unit with a carrying amount of V$66,000. A downturn in the economy indicates the need for an impairment review. On 30 September 20X9, the fair value of the unit after deducting disposal costs of V$12,000 amounts to V$80,000. VDC has estimated the value in use to be V$69,000 based on future cash flows. What is the impairment loss that should be recognised in relation to this cash-generating unit in VDC's statement of profit or loss for the year ended 30 September 20X9? Solution A.V$14,000 B.V$3,000 C.V$2,000 D.V$0