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Shine Ltd estimated an impairment loss of $10,000 against its single cash-generating unit. The company had the following assets: headquarters building $129573; plant $81501; goodwill

Shine Ltd estimated an impairment loss of $10,000 against its single cash-generating unit. The company had the following assets: headquarters building $129573; plant $81501; goodwill $14190. The net carrying amount of the plant after allocation of the impairment loss is:

A.

81501

B.

3618

C.

3861

D.

None of these

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