Impairment or selling costs?

sir in case of disposal group we know that all assets and liabilities need to be measured according to relevant IFRSs/IASs before classifying as held for sale.

if there is dipsoal group in which all assets and liabilities are measured at their FV except one asset which follows revaluation model but has yet not been revalued.

So after real valuing that asset, net assets are at FV or in other words their new carrying amount.

If compare this new carrying amount(or latest FV of net assets in other words) with FV less costs to selling of the disposal group what will the difference be considered?

IMPAIRMENT OR SELLING COSTS?