An analyst gathered the following information regarding the cash generating unit of Diago Inc.: Goodwill allocated to cash generating unit \\( =\\$ 800,000 \\) Carrying value of unit \\( =\\$ 5,500,000 \\) Recoverable amount of unit \\( =\\$ 4,900,000 \\) Fair value of identifiable net assets of unit \\( =\\$ 4,500,000 \\) The impairment loss recognized under IFRS is closest to: \\( \\$ 600,000 \\) \\( \\$ 400,000 \\) \\( \\$ 200,000 \\)