Finsbury Co has a cash generating unit (CGU) that suffers a large drop in income due to reduced demand for its products. An impairment review was carried out and the recoverable amount of the cash generating unit was determined at $100m. The assets of the CGU had the following carrying amounts immediately prior to the impairment: Goodwill Intangibles Property, plant and equipment Inventory $m 25 60 30 15 Trade receivables 10 140 The inventory and receivables are considered to be included at their recoverable amounts. What is the carrying amount of the intangibles once the impairment loss has been allocated?