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 110m. The assets of the CGU had the following carrying amounts just before the impairment review:

Goodwill20m

Intangibles16m

Property, plant & equipment 64m

Inventory 30m

Receivables 10m

Total 140m

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?

6m

10m

16m

14m