b) The carrying amounts of the assets of a cash-generating unit (CGU) are as follows: Goodwill Patents and copyrights Property, pla m 25 50 200 275 nt and equipment There are indications that this CGU is impaired and therefore its recoverable amount has been determined. The CGU's recoverable amount is 195million. Value in use cannot be ascertained for any of the assets, but fair value less costs to sell is 20million for the patents and copyrights and 160million for the property, plant and equipment. You are required to: (i) Calculate the amount of impairment loss for the CGU PTO Page 2 of 7 (i) Explain the procedure based on which an impairment loss for a CoU should be allocated among the CGU's assets, according to IAS 36 Impairment of Assets. (ii) With reference to the example above, show how the impairment loss should be allocated among the CGU's assets. 12 marks