An enterprise purchases a haulage company for $$50,000$ on $1$ January $200.$ The operation consists of an operating license with a net selling price of $$10,000$ and $5$ wagons each with a net selling price of $$6000.$

On $1$ June $20$X$0,$ one of the wagons crashed and the insurance company refused to settle any liability due to the non$-$disclosure of certain material facts. The wagon was a write$-$off. The adverse publicity and operating capacity reduction, reduced the value in use of the business to $$25,000.$ The net selling price of the operating license was diminished to $$9,500.$ What is the carrying value of the assets after accounting for the impairment losses under IAS $36$ 'Impairment of Assets?

A$.$ Goodwill $=$ Nil, License $=$ Nil & Wagons $=$$$25,000$

B$.$ Goodwill $=$ Nil, License $=$$$9,500$ & Wagons $=$$$15,500$

C$.$ Goodwill $=$$$10,000,$ License $=$$$9,500$& Wagons $=$$$5,500$

D$.$ Goodwill $=$$$5,000,$ License $=$$$5,000$& Wagons $=$$$15,000$