A hospital has a building that has a carrying amount of $$250,000.$ A similar building was recently sold for $$100,000,$ net of selling costs of $$15,000.$ The estimated value in use is $$120,000.$ According to IPSAS $26$ Impairment of cash generating assets, what is the carrying amount of the building after carrying out the impairment review?

A$.$ $$250,000$

B$.$ $$120,000$

C$.$ $$100,000$

D$.$ $$115,000$