The answer is P120,000. I just need the complete solution.

Maroon Company has determined that one of its cashgenerating units (CGUs) has sustained an impairment loss of 60,000. The carrying amounts of the assets within the (2th are as follows: Asset 1 P150,000 Asset 2 200.000 Asset 3 50.000 Total P400,000 The estimated fair value less costs of disposal of Asset 2 is P190,000, which is greater than its value in use. How much is the carrying amount of Asset 1 after impairment loss is recognized