An accountant at Dumoulin Agro presents his analysis of a grain dryer impaired in 20X1. Which step contains an error?Your answerAStep 1: at the 20X2 reporting date, he looks for any indication that the 20X1 loss has decreased.BStep 2: he recalculates the dryer's value in use with the same cash flows and the same rate as in 20X1.CStep 3: he reverses the loss because value in use has increased solely as the cash flows have come closer.DNo step is wrong: the analysis complies with IAS 36 from start to finish.SubmitHint