At $28$ February $2022,$ ST Ltd is operating a business division identified as a Cash Generating Unit. The

following information relates to a Cash Generating Unit $($CGU$)$ of ST Ltd for the year ended $28$ February

$2022$

$$ Building R$40000000$

$$ Intangible Asset R $8000000$

$$ Goodwill R$12500000$

$$ Inventory R $2000000$

An Impairment test was carried out on the $28$ February $2022$ and the Cash Generating Unit now has a fair

value of R$50000000.$The related disposal cost is R$4500000.$The value in use is R$36000000$

CALCULATE AND ALLOCATE THE IMPAIRMENT LOSS OF THE CGU FOR THE YEAR ENDED $28$

February $2022$

ROUND OFF TO THE NEAREST RAND?