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:

a.

$150 000

b.

$170 000

c.

$175 000

d.

$185 000

e.

None of the above