The net assets of Fragrance, a cash-generating unit (CGU), are:

	$
Property, plant, and equipment	200,000
Allocated goodwill	50,000
Product patent	20,000
Net current assets (at net realizable value)	30,000
Total	300,000

As a result of adverse publicity, Fragrance has a recoverable amount of only $200,000.

What would be the value of Fragrance 's property, plant and equipment after the allocation of the impairment loss?

1. $154,545

2. $170,000

3. $160,000

4. $133,333