At 30 September 20X9 Sandown's trial balance showed a brand at cost of $30 millio
n, less accumulated amortisation brought forward at 1 October 20X8 of $9 million.Amortisation is based on a ten-year useful life.An impairment review on 1 April 20X9 concluded that the brand had a value in use of $12 million and a remaining useful life of three years.However, on the same date Sandown received an offer to purchase the brand for $15 million.
What should be the carrying amount of the brand in the statement of financial position of Sandown as at 30 September 20X9().
A、$12,500,000
B、$14,250,000
C、$15,000,000
D、$10,000,000