Reversal of Impairment loss

Hi! This question from the pre June 2024 Mock exam. I’m getting a different answer completely. Can you please explain this question to me! Thank you!!!

Fact Co owns a specialist plant (bought three years ago, having an estimated useful life of 10 years) that has a carrying value of $1.05 million at 1 July 20X3 (cost $1.5 million less accumulated depreciation $450,000 depreciation being charged using straight line method). An impairment review was conducted at that date due to the potential obsolescence of the plant and the recoverable value was determined as $975,000. The impairment loss of $75,000 was recognised on 1 July 20X3. Subsequently, on 30 June 20X4 the situation improved which meant the recoverable amount of the plant was revised to $1 million. Meanwhile, the accountant had processed the entry for depreciation on 30 June 20X4 based on the carrying value post impairment.

Which of the following is the correct accounting treatment with regard to the plant owned by Fact Co in accordance with IAS 36 Impairment of Assets?

Reversal of impairment loss $75,000

Reversal of impairment loss $64,000

Post reversal carrying amount $1,000,000

Post reversal carrying amount $975,000