The carrying amounts of the assets of a cash-generating unit are as follows:
                                                                                             £m
Goodwill ............................................................................25
Patents and copyrights................................................... 50
Property, plant and equipment....................................200
                                                                                           ––––
                                                                                            275
                                                                                           ––––

There are indications that this CGU is impaired and therefore its recoverable amount has been determined. The CGU's recoverable amount is £195 million. Value is use cannot be ascertained for any of the assets, but fair value less costs of disposal is £20 million for the patents and copyrights and £160 million for the property, plant and equipment.

Calculate the amount of the impairment loss and show how this should be allocated between the assets of the CGU.