At the reporting date, ABC Limited estimated an impairment loss of $50 000 against its single cash-generating unit. The company had the following assets: headquarters building $200 000; plant $120 000; equipment $40 000. The net carrying amount of the headquarters building after allocation of the impairment loss is (Rounding to the nearest dollar amount): Question 10Answer a. $150 000. b. $103 333. c. $160 000. d. $172 222