An analyst is studying the impairment of the manufacturing equipment of WLP Corp., a U.K.-based corporation that follows IFRS. He gathers the following information about the equipment:

Fair value £16,800,000 Costs to sell £800,000 Value in use £14,500,000 Net carrying amount £19,100,000 Th e amount of the impairment loss on WLP Corp.’s income statement related to its manufacturing equipment is closest to:

A. £2,300,000.

B. £3,100,000.

C. £4,600,000.