The amount that Susqua, Inc. can report in its income for 20X3 is $45,000.
Amount that can be reported
According to IFRS (International Financial Reporting Standards), under the "IAS 39 Financial Instruments: Recognition and Measurement" standard, the reversal of an impairment loss for held-to-maturity debt securities is limited to the amount of the original impairment loss.
In this case, the impairment loss related to the debt securities was $120,000. The reversal of the impairment loss was $45,000, which is less than the original impairment loss.
Therefore, the amount that Susqua, Inc. can report in its income for 20X3 is $45,000.
The correct answer is: $45,000.