There are 2 MCQ questions, the answer has already been given, however, I don't know how the answer came out.

Could you show me the solution process?

(17) Shelley Beach Ltd has one cash-generating unit (CGU) and it has been determined that the CGU has incurred an impairment loss of $80000 for the year ended 30 June 2012. The carrying amounts of the assets as at 30 June 2012 are as follows: In accordance with AASB 136 Impairment of Assets, what should be the carrying amounts for buildings, equipment and goodwill as at 30 June 2012, respectively? A. $240000;$300000;$0 B. $260000;$260000;$20000 C. $270000;$270000;$0 D. $300000;$300000;$20000 (8) Serendipity Ltd is working on two independent research and development projects. Project A has recently been fruitful and the resulting product has been marketed, unfortunately with limited success. Development of the product is continuing in an effort to improve its marketability. Project B is due for product release in one year's time. The initial marketing surveys and forward contracts suggest that the outcome for this product is very favourable. The following information relates to the expenditures for the current period and budgeted figures for the next 3 years. All research costs in prior periods were expensed. The budgeted figures are considered accurate beyond a reasonable doubt. What is the research and development deferral for each project in 2013? A. Project A $5000; Project B $0 B. Project A $47000; Project B$131000 C. Project A \$30 000; Project B $90000 D. Project A \$62 000; Project B \$131000