The following information relates to Bonvey Limited on 31 December 2020.

Asset	Carrying Amount
Inventory	200,000
Cash	100, 000
Land	1,000,000
Vehicles	300,000
Accounts Receivable	100, 000
Patent	200,000
Goodwill	100,000

These assets have a combined value in use of $1,800,000. The value in exchange was noted to be $1,500,000. Inventory was recorded at lower of cost and net realisable value. The patent had an indefinite useful life. Vehicle was depreciated at 10% per annum. Land had a value in use of $940, 000 and the related value in exchange was $935, 000.

What is the impairment allocated to accounts receivable?

A.

$6,667

B.

$20,000

C.

zero

D.

$66,667