Worthington Industries sells cookware in France and reports using IFRS. On January $1,$ YEAR $0,$ Worthington bought a machine to manufacture pans for $200,000$ with a $10$ year life. Assume that Worthington took a full year of depreciation in YEAR $0$ and YEAR $1.$ During this time period, Worthington$$s sales decreased due to the pandemic and on December $31,$ YEAR $1$ Worthington recorded an impairment of $48,000.$ During YEAR $2,$ Worthington$$s prospects improved and on December $31,$ YEAR $2,$ the company estimated that the fair value of the machinery was $152,000.$ What should Worthington report as an impairment reversal $($recovery$/$gain$)$ on its FYE YEAR $2$ income statement?