DMCI has acquired another business for P90,000,000 which is composed of tangible assets valued at P 80,000,000 and goodwill of P10,000,000. An asset with a carrying value of P18,000,000 was destroyed in a terrorist attack. The asset has no insurance. The recoverable amount of the business which is a single cash-generating unit is measured at P65,000,000.

How much is the impairment loss? How much is the carrying value of the tangible asset? How much is the carrying value of the goodwill?