Below are the carrying amounts of assets in one of BBs cash generating units (CGU):

RM Goodwill 40,000

Property 50,000

Machinery 100,000

Motor 70,000

Brand 22,000

Monetary assets - receivables 48,000

330,000

The recoverable amount of the CGU is RM220,000. The property has a market value of RM80,000.

Required: Determine the amount of impairment loss and allocate these losses within the scope of MFRS136 and determine the value of each asset in the CGU after impairment exercise