The answer is P50,000. I just need the complete solution.

Brown Company's cash-generating-unit has been assessed for impairment and it has been determined that the unit has incurred an impairment loss of P240,000. The carrying amounts of the assets were as follows: Building P6,000,000 Equipment 2,000,000 Land 3,500,000 Fittings 2,500,000 The cashgenerating unit has not recorded any amount of goodwill. If the fair value less cost to sell the building is P5,960,000, what amount of impairment loss should be allocated to the equipment