Accounting · IFRS 5 - Non-current Assets Held for Sale

On 1 November 20X5 Jamaiz Co held a factory with a carrying amount of $10 million, measured using the cost model. The factory had a remaining useful life of ten years at this date. Jamaiz Co intended to sell the factory as soon as a major customer order was completed, which was expected to take at least a year. Jamaiz Co started marketing the property for sale on 1 August 20X6, at a price of $14 million, which was the property's fair value at that date. Costs to sell were expected to be $0.5 million. At Jamaiz Co's year-end of 31 October 20X6, the customer order was still incomplete, but it was expected to be completed at the end of November 20X6. The fair value of the factory on 31 October 20X6 was $14.4 million and costs to sell remained $0.5 million. What is the correct carrying amount of the factory in Jamaiz Co's statement of financial position as at 31 October 20X6?