Plethora Case – Reversal of impairment losses

Hello all.
I need help with the following question (reference Plethora Case BPP Kit 52-53):

52.
Which two of the following statements regarding the reversal of impairment losses are correct:
a – The reversal of goodwill impairment should be recognized in other comprehensive Income;
b – The reversal of impairment losses on revalued assets should be recognized in other comprehensive income;
c – An impairment loss can only be reversed if there is a change in the estimates used to determine the recoverable amount of the impaired assets;
d – Only impairment losses on non-current assets can be reversed.

53.
What will be the amount credited to the statement of profit or loss in respect of the reversal of impairment loss in the year ended 31 December 20X9?
a – $215,000;
b – $155,000;
c – $125,000;
d – $85,000.

Relevant information:
Plethora owns a retail business, which is considered a separate cash-generating unit, which suffered a difficulty trading period in the previous year and was subject to an impairment review at 31 December 20X8. At that date, an impairment loss of $160,000 was recognized. The directors of Plethora Plc believe the indicators of impairment have been reversed by 31 December 20X9 and wish to reverse the previous impairment to the maximum extent possible.

Relevant financial information in respect of the retail business is as follows:
CV at 31.12.20X8 before impairment:
Assets
Building 900
Plant and equipment 300
Goodwill 40

Impairment loss at 31.12.20X8:
Assets
Building 100
Plant and equipment 20
Goodwill 40

Estimated FV at 31.12.20X9:
Assets
Building 925
Plant and equipment 310
Goodwill 60

CV at 31.12.20X9 had no impairment occurred:
Assets
Building 875
Plant and equipment 290
Goodwill 40