Select the best choice and give explanations for each choice that is EITHER selected OR unselected. (Complete the answers in the blank

1.3 The ABC cash-generating unit comprises the following assets: One of the machines, carried at $40,000, is damaged and will have to be scrapped. The recoverable amount of the cash-generating unit is estimated at $750,000. What will be the carrying amount of the building when the impairment loss has been recognised? (to the nearest $(000) a. $597,000 b. $577,000 c. $594,000 d. $548,000