10 Taverner acquired an item of plant at a cost of 900,000 on 1 January 2019. The plant had an estimated residual value of 60,000 and an estimated life of six years. Taverner uses straight-line depreciation. On 31 December 2021, Taverner performed an impairment calculation in respect of the plant and predicted net cash inflows from operation of the plant as follows: Year-ended: 000 31 December 2022 160 31 December 2023 100 31 December 2024 120 On 31 December 2024, the plant was still expected to be sold for its estimated residual value. Taverner has confirmed that there is no market in which to sell the plant at 31 December 2021. Taverner's appropriate discount rate was 8%. What is the amount of impairment loss in respect of the item of plant as at 31 December 2021? A BCD NIL 243,228 150,858 103,228