4. For a cash generating unit the following carrying amounts are stated in the balance sheet: Cm 50 60 Goodwill Development costs Patents 160 Machine 80 Land 550 The company could sell the CGU for a price of 800 m, the arising selling costs are to estimate at 2 million in the current year. If one retains the CGU the management expects to generate in the next three years a net cash flow of 250 million per year, the market interest is so low that a "0"-level can be supposed. Value in use cannot be ascertained for any of the assets, but fair value less costs to sell is 545 million for the land. Describe the necessary evaluation process of the CGU including a calculation and the final correct values of the CGU-assets. (10 p.)