The carrying amount of a cash-generating unit is 900,000. This consists of goodwill 250,000 and property, plant and equipment 650,000. The cash-generating unit has a recoverable amount of only 520,000.

How is the impairment loss allocated to the assets of the cash-generating units?

Group of answer choices

Goodwill is decreased by 190,000, and PP&E by 190,000

Goodwill is decreased by 250,000, and PP&E by 130,000

PP&E is decreased by 380,000, goodwill will not change.

Goodwill is decreased by 130,000, and PP&E by 250,000