Please explain the below MCQ with elaborated explaination

Question 6 070.1 pts At reporting date, the carrying amount of a cash-generating unit was considered to be have been impaired by $2500 The unit included the following carrying amount of assets: land $8000, plant $4000, and goodwill $3000 The carrying amounts of land and goodwill after the allocation of the impairment loss are Correct answer $8000 and $500. You Answered $6333.33 and $3000. 3166 and 3560 3533333 Your antwer is incorrect Question 1 0.1/0.1 pts . Lionel Limited estimated that it would receive future cash flows from the use of its equipment as follows End of year 1 $28 000 End of year 2 $40 000 End of year 3 $12000 The discount rate was determined as 8% Using this formula, discount factor of the 'Nur Year = 1/(1+r)" or the Discount factor table the value in use of the equipment is S80 Correct! 569 745. . Yadarweis correct