Pre September mock

Batley co owns a machine which is carried in financial statements at 2880.The machine could be sold for 1920,incurring marketing cost. It would cost 2400 to replace and value in use is 2280.
Whay is the impairment loss?
I got the answer right but i don’t understand why they deducted marketing cost in calculating fair value less cost of disposal since the cost of disposal is defined as incremental cost directly attributable with disposal of asset?