Mini exercies ot.com q-6 non current assets/impairment loss

Hi Mike,
This question is form open tuition notes mini questions.

MY question is how did we arrive at 4500 as impairment loss.
recoverable amount is 15m (purchase price offer)
value in use is 12m 3 year of life left

Thanks.
here is the question.
Qestion 6 Extracts from trial balance at 30 September, 2009
Freehold property at cost 1.10.2000 63,000
Plant and equipment at cost 42,200
Brand at cost 1.10.2005 30,000
Accum depreciation 1.10.08 building 8,000
Accum depreciation 1.10.08
plant 19,700
Accum amortisation 1.10.08 brand 9,000

Prepare the workings for the non-current assets’ depreciation, amortisation and impairment for inclusion within the 2009 financial statements as appropriate

The freehold property has a land element of $13 million. The building element is being depreciated on a straight-line basis. Plant and equipment is depreciated at 40% per annum using the reducing balance method.

The brand in the trial balance relates to a product line that received bad publicity during the year which led to falling sales revenues. An impairment review was conducted on 1 April 2009 which concluded that, based on estimated future sales, the brand had a value in use of $12 million and a remaining life of only three years. However, on the same date as the impairment review, the company received an offer to purchase the brand for $15 million. Prior to the impairment review, it was being depreciated using the straight-line method over a 10-year life. No depreciation/amortisation has yet been charged on any non-current asset for the year ended 30 September 2009. Depreciation, amortisation and impairment charges are all charged to cost of sales.