At reporting date, the carrying amount of a cash-generating unit was considered to be have...

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Accounting

At reporting date, the carrying amount of a cash-generating unit was considered to be have been impaired by $900. The unit included the following assets: Land $4000; Plant $3000; Goodwill $500. The amount of impairment allocated to the land is:

a. $200

b. $229

c. $300

d. $514

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