Determine the impairment of the following CGU: The entity El maquinista SAS owns a plant that is considered a cash-generating unit.During 2020, due to the situation generated by covid-19, the entity estimates that the future cash flows derived from its assets will be reduced as a consequence of the decrease in sales and, therefore, determines that there are signs of impairment. The book value of the production plant as of December 31, 2020 is as follows: CGU PRODUCTION PLANT 1 MACHINERY 150,000,000 VEHICLES 96,000,000 SOFTWARE 10,000,000 BOOK VALUE 256,000,000 To calculate the value in use of the CGU, the entity's management estimates the cash flows that they will generate (profits), and also calculates the discount rate at 15% that allows it to reflect the present value of those flows, as presented next: CALCULATION OF VALUE IN USE YEAR OF PRODUCTION PLANT 1 2021 58,000,000 2022 62,000,000 2023 65,000,000 2024 67,000,000 2025 70,000,000 The entity has received a recent offer from its production plant worth $ 200,000,000 Which is the correct answer? a) $ 66,000,000 b) $ 56,000,000 c) $ 42,835,916 d) $ 52,836,000