Linetti Co acquired a division A from Scully Co, on 1 January 20X8. The carrying amount of the division A in the financial statements of Linetti Co on 31 December 20X8, immediately before an impairment review, were as follows:

	'm
Goodwill	1.4
Brand name	2.0
Property, plant and equipment	6.0
Current assets (at recoverable amount)	2.4
	11.8

The recoverable amount of division A was estimated at 9.6m on 31 December 20X8 and the impairment of division A was deemed to be 2.2m. Assuming division A represents a cash generating unit, what is the carrying amount of the brand name on 31 December 20X8 following the impairment review in accordance with IAS 36 'Impairment of Assets'?

Select one:

a.

1.2m

b.

1.45m

c.

1.73m

d.

1.8m