Answer: 8,800.

Under IAS 36, an impairment loss is measured as the excess of the carrying amount over the recoverable amount of the asset. The recoverable amount is defined as the higher of: 1. Fair value less costs to sell (9,000 - 200 = 8,800) 2. Value in use (7,000, based on the present value of expected future cash flows). The recoverable amount is the maximum of these two values, which is 8,800. Therefore, the carrying amount after impairment is 8,800. Option C is incorrect because it does not account for the costs to sell, while Option A incorrectly assumes the lower value (7,000) is the recoverable amount.

Author: LeetQuiz Editorial Team