Answer:
Nil, asset is not impaired.
Step-by-step explanation:
An asset is said to be impaired if and only if the carrying amount of the asset is more than the recoverable amount.
The recoverable amount is the higher of the value in use (which is the discounted expected future cash flows) and the fair value less cost to sell.
Recoverable amount = $53,000 (being the higher of the selling price and the discounted expected future cash flow)
Since this is higher than the carrying value of the asset, it is not impaired.