A Subsidiary That Is Identified as a Single Cash-Generating Unit

Multiple Choice

A subsidiary that is identified as a single cash-generating unit (CGU) has property,plant and equipment assets with a carrying amount of $100 000 and a recoverable amount of $80 000.On acquisition of the subsidiary,goodwill of $60 000 was recognised.The amount to be identified as goodwill impairment loss is:

A) $100 000.
B) $80 000.
C) $20 000.
D) $60 000.