Inventory 220 82 Goodwill 40 50 Corporate property 210 160 Additional Information: *these assets have carrying amount less than fair value less cos **this asset has a fair value less costs to sell of $293. Max Ltd determined the value in use of each of the business un Amethyst $ 1185 Sapphire $950 Emerald $900 Required: Using IAS 36: Determine how Max Lid should allocate any imo