At 30 September 2022 Z ltd’s trial balance showed a brand at cost of Rs30 million, less accumulated amortisation brought forward at 1 October 2021 of Rs9 million. Amortisation is based on a ten-year useful life. An impairment review on 1 April 2022 concluded that the brand had a value in use of Rs12 million and a remaining useful life of three years. However, on the same date Z ltd received an offer to purchase the brand for Rs15 million. Using the data provided calculate the carrying amount of the brand in the statement of financial position of Z ltd as at 30 September 2022?