At reporting date Guzzle Limited estimated an impairment loss of $50 000 against its single cash-generating unit. The company had the following assets: headquarters building $200 000; plant $120 000; equipment $80 000, goodwill $20 000. The net carrying amount of the headquarters building after allocation of the impairment loss is: Question 30 Answer a. $150 000 b. $170 000 c. $175 000 d. $185 000 e. Noneoftheabove