QUESTION $1$ DeltaTech Ltd$.,$ a technology manufacturing company, owns a production plant that specializes in producing microprocessors. Due to rapid technological advancement and a significant shift in customer preferences toward newer chipsets, the future cash inflows from the plant have declined. As of $31$ December $2024,$ the carrying amount of the plant is GH$18$ million. The company performs an impairment review under IAS $36.$ The fair value less costs of disposal $($FVLCD$)$ of the plant is estimated at GH$13$ million, while the value in use $($VIU$),$ calculated based on discounted future cash flows using a pre$-$tax discount rate of $10\%,$ is GH$14\mathrm{.}2$ million. Additionally, the plant is part of a cash$-$generating unit $($CGU$)$ that includes specialized machinery with a carrying amount of GH$4$ million and goodwill of GH$2$ million. Management is unsure whether to allocate the impairment loss only to the plant or to the entire CGU. Required: In accordance with IAS $36,$ determine how the impairment loss be allocate