Hierarchy for reversal of impairment

Hello Sir

I know that there is a hierarchy for impairment loss:
1-Specific asset
2-goodwill(to nill)
3-other assets pro rata

is there any hierarchy for reversal of impairment or not?

let me explain my question with asimple example:
there is a division which its carrying value is 25:
Goodwill 10
Land 15
at the end of yr1 impaired BY for example $15m and we allocate is as follows:

goodwill 10-10=0
Land 15-5=10

how should we record the reversal of $12m for the end of year 2?
I know that we are not permitted to reverse impairment of goodwill.
is there any hierarchy for reversal?
which is correct?
1- reverse $5m to the land FIRST and the remaining amount of $7m is not permitted for goodwill
(so total reversal is 5)
OR

2-reversal of $10m is not permitted for goodwil FIRST and the remaining amount(ie $2m) is permitted for land.
(so total reversal is 2)

thank you in advance