Last year, Katt Co. reduced the carrying amount of its long-lived assets used in operations from 120,000 to 100,000, in connection with its annual impairment review. During the current year, Katt determined that the fair value of the same assets had increased to 130,000. What amount should Katt record as restoration of previously recognized impairment loss in the current year's financial statements under GAAP?
A) 0
B) 10,000
C) 20,000
D) 30,000