Jersey plc has a division with the following balances in its Statement of financial position. The division is considered to be a cash generating unit. A decline in business due to COVID has caused Jersey to conduct an impairment review. The recoverable amount is found to be 3.7 million. A recent valuation of the building found it had a market value of 2.5m. To the nearest thousand, how much impairment should be allocated to the intangible assets? a. 71k b. OK c. 170k d f16nk