QUESTION 2 Aircon Limited decides to dispose of a group of 5 assets and a liability in a single transaction. On 20 June 20X3, all criteria for separate classification as a 'disposal group held for sale' are met. Immediately before the assets are classified as 'held for sale', they were re-measured in terms of their own relevant standards to the following carrying amounts: Inventory: C70 000 (net realisable value: C70 000); Property, plant and equipment: C150 000 (recoverable amount: C150 000); Investment property measured using the fair value model: C80 000; Investment property measured using the cost model: C50 000 (recoverable amount: C60 000); Goodwill: C30 000 Trade payables: C10 000. The fair value less costs to sell of the disposal group on 20 June 20X3 is C270 000. Required: Calculate the impairment loss and show the allocation within the disposal group (12 Marks)