Question: NOP's statement of financial position as at 31 July 20X7 includes delivery vehicles at cost of N$450,000 and related accumulated depreciation of N$135,000. A major competitor has just entered the market, reducing NOP's expected future sales and delivery requirements. As a result, NOP conducts an impairment review of its delivery vehicles. On 31 July 20X7, the fair value of the delivery vehicles less costs of disposal is measured as N$210,000. If NOP decides to keep the delivery vehicles, it can expect to generate cash flows of N$90,000 per annum for three years and the discount factor for determining its value in use over the three years is 2.402. Calculate the impairment loss on the delivery vehicles that should be recognized in NOP's statement of profit or loss for the year ended 31 July 20X7. Do not include symbols, commas or letters in your response.