Sebb Co runs a unit that suffers a massive drop in income due to the failure of its technology on $1$ January $20$X$8.$ The following carrying amounts were recorded in the books immediately prior to theimpairment:GoodwillTechnologyBrandsLandBuildingsOther net assets$m$205503040$ The recoverable value of the unit is estimated at $$85$ million. Thetechnology is worthless, following its complete failure. The other net assets include inventory and receivables. It is considered that the carrying amount of other net assets is a reasonablerepresentation of their net realisable value.Show the impact of the impairment on $1$ January $20$X$8.$