W Ltd has a printing process comprising four separate but highly interdependent assets. The printing machinery has a combined carrying amount of $$1000000$ made up as follows: Asset $1$ $$100000$ Asset $2$ $$200000$ Asset $3$ $$300000$ Asset $4$ $$4000001000000$ After considering various issues, it was determined that the value in use of the cash$-$generating unit was $$800000,$ while the fair value less costs of disposal was $$750000.$ The impairment loss that would be applied against Asset $2$ would be: a$.$ $$60000$ b$.$ $$80000$ c$.$ $$40000$ d$.$ $$20000$ e$.$ $$50000$