IAS 36- BPP revision kit

Hello Mike!

During the year to 31 December 20X7 Systria acquired Dominica for $10 million, its tangible assets being valued at $7 million and goodwill on acquisition being $3 million. Assets with a carrying amount of $2.5 million were subsequently destroyed. Systria has carried out an impairment review and has established that Dominica could be sold for $6 million, while its value in use is $5.5 million.

What is the carrying amount of the goodwill in (ii) following the impairment review?

1. The answer can $1.5M.
2. IAS 36 states that goodwill should be impaired first and should be zero. So how come in this question, the goodwill is $1.5M?

Thanks.