SSM Ltd. has determined that its Southwest division is a cash-generating unit. The carrying amounts of the non-current assets in the divison at December 31, 20X5, are as follows:

Building $850,000

Furniture $14,250

Goodwill $70,000

Total $934,250

The division has been assessed for impairment. It is determined that the fair value less cost to sellfor division is $812,000 and the value isuse (VIU) is $860,000. The building has a fair value less cost to sell $860,000. SSM follows IFRSs.

What would berecorded on December 31, 20X5 financial statements, for the Southwest division?

a) Building will be credited for $4,180

b) Furniture will be credited for $4,250

c) Goodwill will be credited for $74,250

d) There is an impairment loss of $122,250