With respect to impairment of tangible assets. Which method is accepted by IFRS? Cost recovery impairment model Rational entity impairment model Albany Inc. incurred the following costs during the year ended December 31, 2014: Laboratory research aimed at discovery of new knowledge....... $240,000 Design of new products involving new technology.. 87,000 Testing of new products...... 58,000 Construction of research and development facilities.. 360,000 Assuming the 6 specific conditions have been demonstrated for development costs, the total amount that is eligible to be capitalized for 2014 is a) $145,000. Ob) $240,000. c) $327,000. d) $600,000. Aylmer purchased the net assets of London Inc for $1,400,000. The net assets of London Inc were $1,250,000. How much was goodwill valued at? Please enter your answer as a dollar amount: EX: $123,000