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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 $181846; plant $83252; goodwill

Shine Ltd estimated an impairment loss of $10,000 against its single cash-generating unit. The company had the following assets: headquarters building $181846; plant $83252; goodwill $15635. The net carrying amount of the plant after allocation of the impairment loss is:

A.

83252

B.

2966

C.

3140

D.

None of these

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