Woodson Company, a company who uses IFRS reporting standards, has identified a group of plant assets for disposal. On January 1, 2014, the carrying value of these assets was $14.5 million. The assets were revalued to $13.5 million on January 5, 2014, when they were identified as property for the disposal group. In addition, Woodson thinks that it will cost $1.5 million to sell these assets. What carrying amount should these assets reflect for year-end financial statements to be prepared on January 10, 2014? $13.0 million $12.0 million $14.5 million $13.5 million