A business has a cash generating unit (CGU) which has suffered a large fall in income. An impairment review has determined that the recoverable amount of the CGU is 68m The assets of the CGU had the following carrying amounts just before the impairment review:

Goodwill 15m

Intangibles 12m

Property, plant & equipment 36m

Inventory 25m

Receivables 5m

Total 93m

The inventory and receivables are considered to be included above at their recoverable amounts.

What is the carrying amount of intangibles once the impairment loss has been allocated?

a. 7m

b. 2m

c. 9.5m

d. 12m