Impairment review Yazpo plc has a product line requiring net assets whose carrying amount as at 31 December 2020 was 83,000. Increased competition means an impairment review is required and the finance director of Yazpo estimates the net realisable value of the net assets used in the product line at 31 December 2020 to be 50,000. Each product generates cash inflow (sales less costs to produce) of 4 per unit. Directors estimated that sales volumes for the remaining two years of the product life as follows: Estimated sales volumes 2021 2022 (units): Estimate at 31 December 2020 8,000 5,000 The scrap value of the net assets at 31 December 2022 (at the end of the anticipated sales of this line) is estimated to be 8,000. The discount rate obtainable elsewhere at same level of risk in both 2021 and 2022 is expected to be 10%. Based on the above information, the impairment charge for 31 December 2020 (to the nearest 100) is: a. 30,800 Ob. 33,000 Oc37,400 Od. 38,500 Oe. 41,000