CA-1 (a corporate asset) is a distribution facility that supports two of Buy Mart's (BM) retail stores. For impairment testing purposes, the two stores are classified as cash-generating units CGU-1 and CGU-2. CGU- 1 has a carrying amount of 450,000. CGU-2 has a carrying amount of 200,000. In addition to those carrying amounts, BM has decided to allocate the carrying amount of CA-1 on a 60/40 basis to CG-1 and CG- 2 respectively. The carrying amount of CA-1 is $200,000. BM has determined that the recoverable amounts of CGU-1 and CGU-2 are $525,000 and $300,000. Determine if either of the cash-generating units is impaired and by how much.