is there anything wrong with the question itself? why after impairment its value increased?

Question 13 Not yet answered Marked out of 1.00 Flag question On 1 July 2016, Metal Fuzz Pty Ltd bought a warehouse for $450,000 cash. At this time, the warehouse has an expected useful life of 10 years and an expected residual value of $250,000. Metal Fuzz Pty Ltd uses the cost method to account for the warehouse, and the depreciation is done on a straight-line basis. As 30 June 2017, Metal Fuzz Pty Ltd tests the warehouse for impairment and finds that the warehouse's fair value less cost sell to be $480,000 and its value in use to be $340,000. On 31 December 2017, Metal Fuzz Pty sells the warehouse for $480,000 cash. The journal entry to record the sale of the warehouse on 31 December 2017 would be: a. Dr Cash $480,000 Dr Accumulated Depreciation $25,000 Dr Accumulated Impairment $90,000 Cr Gain on sale $145,000 Cr Warehouse $450,000 b. Dr Cash $480,000 Dr Accumulated Depreciation $40,000 Cr Gain on sale $70,000 Cr Warehouse $450,000 Oc. Dr Cash $480,000 Dr Accumulated Depreciation $30,000 Dr Accumulated Impairment $90,000 Cr Gain on Sale $400,000 Cr Warehouse $200,000 Od Dr Cash $480,000 Dr Loss on Sale $30,000 Cr Warehouse $450,000 e. Dr Cash $480,000 Dr Accumulated Depreciation $30,000 Cr Gain on sale $60,000