Give explanation also.

Sebb Co runs a unit that suffers a massive drop in income due to the failure of its technology on 1 January 20X8. The following carrying amounts were recorded in the books immediately prior to the impairment: Goodwill Technology Brands Land Buildings Other net assets Sm 20 5 10 50 30 40 The recoverable value of the unit is estimated at $85 million. The technology is worthless, following its complete failure. The other net assets include inventory and receivables. It is considered that the carrying amount of other net assets is a reasonable representation of their net realisable value. Show the impact of the impairment on 1 January 20X8.