The management of Damian has identified two cash generating units (CGUS) and a research division that does not generate cash flows independently of the two CGUs. The carrying amount of the research division cannot be allocated between the two CGUs on a reasonable and consistent basis. The following information relates to the cash generating units and the research division: CGU X CGU Y Research Division $ $ $ Carrying amount 600 000 300 000 120 000 560 000 330 000 Recoverable amount The recoverable amount of the company as a whole (the two CGUs plus the research division is $1 000 000. In accordance with IAS 36 what is the total impairment loss for the company as a whole? Select one: a. $10 000 O b. $130 000 O c. $40 000 O d. $nil