Lily Ltd acquired all the assets and liabilities of Marshall Ltd on 1 January 2023. Marshall Ltd's activities were run through three separate businesses, namely the Alpha Unit, the Beta Unit and the Gamma Unit. These units are separate CGUs. Lily Ltd allowed unit managers to effectively operate each of the units, but certain central activities were run through the corporate office. Each unit was allocated a share of the goodwill acquired, as well as a share of the corporate office. At 31 December 2023, the assets allocated to each unit were as follows. Factory Accumulated depreciation Land Equipment Accumulated depreciation Inventories Goodwill Corporate property Alpha $ 205 (105) 50 75 (15) 30 10 50 Beta $190 (95) 75 105 (80) 20 15 40 Gamma $115 (85) 40 140 (80) 25 10 30 Lily Ltd determined the recoverable amounts of each of the business units at 31 December 2023. Alph Beta Gamma $290 225 205 Required Determine how Lily Ltd should allocate any impairment loss at 31 December 2023