Perlu Products, an IFRS reporter, reported an impairment loss of $65,000 for one of its plant assets on December 31, 2018. At December 31, 2019, the asset's recoverable amount increased by $90,000. The current carrying value is $100,000 less than it would have been if the asset had not been impaired. The recoverable amount docs not exceed the original carrying value net of accumulated depreciation as if the asset was not impaired. Can Perlu record a recovery? Prepare the journal entry to record the recovery if it is permitted.