Baker plc. runs a unit that suffers a massive drop in income due to a failure of the technology. The following carrying amounts were recorded in the books immediately prior to the impairment:

	000
Goodwill	200
Technology	50
Brands	100
Land	500
Buildings	300
Other net Assets	400

The recoverable value of the unit is estimated at 850,000. The technology is worthless after the complete failure. The other net assets include inventory, receivables and payables.

How much is the value of Buildings after impairment allocation?

• A

  170,000

• B

  150,000

• C

  160,000

• D

  200,000