The following information is available for one of PEL Inc.$\text{'}$s CGUs.

Asset

Carrying value

Proportion

Land

$$600,000$

$26\%$

Building

$$1,500,000$

$64\%$

Equipment

$$250,000$

$11\%$

The unit has experienced an impairment loss in the amount of $$80,000$ in $20$X$3.$ In $20$X$5,$ an impairment reversal is required in the amount of $$50,000.$ What amount of the reversal should be allocated to land? $($round to the nearest dollar$)$

Multiple choice question.

$$50,000$

$$20,426$

$$12,766$

$$7,660$