Local Sweets S$.$A$.$ has two caLocal Sweets S$.$A$.$ has two cash$-$generating units, Sweet Tooth and Candy Crush. At $31$ December $2017,$ the net assets of the two cash$-$generating units were as follows:

Sweet Tooth Candy Crush

Cash $30,00025,000$

Inventory $35,00040,000$

Plant $160,000140,000$

Accumulated depreciation $($Plant$)(60,000)(70,000)$

Land $100,000110,000$

Buildings $90,00070,000$

Accumulated depreciation $($Buildings$)(30,000)(20,000)$

Goodwill $5,0007,000$

Addition information regarding the cash$-$generating unit$$s assets is as follows:

$($a$)$ Sweet Tooth$$s land had a fair value less costs of disposal of $85000$ at $31$ December $2017.$ Candy Crush$$s land had a fair value less costs of disposal of $80000$ at $31$ December $2017.$

$($b$)$ Local Sweets S$.$A$.$s management conducted impairment testing on the company$$s assets at $31$ December $2017$ and determined that Sweet Tooth$$s recoverable amount was $240000$ and Candy Crush$$s recoverable amount was $244000.$sh$-$generating units, Sweet Tooth and Candy Crush. At $31$ December $2017,$ the net assets of the two cash$-$generating units were as follows:

Sweet Tooth Candy Crush

Cash $30,00025,000$

Inventory $35,00040,000$

Plant $160,000140,000$

Accumulated depreciation $($Plant$)(60,000)(70,000)$

Land $100,000110,000$

Buildings $90,00070,000$

Accumulated depreciation $($Buildings$)(30,000)(20,000)$

Goodwill $5,0007,000$

Addition information regarding the cash$-$generating unit$$s assets is as follows:

$($a$)$ Sweet Tooth$$s land had a fair value less costs of disposal of $85000$ at $31$ December $2017.$ Candy Crush$$s land had a fair value less costs of disposal of $80000$ at $31$ December $2017.$

$($b$)$ Local Sweets S$.$A$.$s management conducted impairment testing on the company$$s assets at $31$ December $2017$ and determined that Sweet Tooth$$s recoverable amount was $240000$ and Candy Crush$$s recoverable amount was $244000.$