Sun Ltd has 40% shares of Yan Ltd. The carrying amount of this investment at the beginning of the year is $100 000. Yan Ltd makes $120 000 loss for the year. An impairment test shows that the investment has a recoverable value of $40 000. The investment will be measured at?

A) ($120 000)

B) ($20 000)

C) $0

D) $40 000