Gairdner Limited recognised an impairment loss of $50 000 against a cash-generating unit consisting of the following assets: buildings $500 000; roads $300 000; and equipment $600 000. The net carrying amount of the roads after allocation of the impairment loss is: Select one:

a. $282 143.

b. $310 714.

c. $278 571.

d. $289 286