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 patent? O A. $6,667 O B. $13,333 O C. $16,000 OD. $2,667