On 1 July 20X7, it is discovered that the damage to the machine is worse than originally thought. The machine is now considered to be worthless and the recoverable amount of the factory as a cash-generating unit is estimated to be $950,000. At 1 July 20X7, the cash-generating unit comprises the following assets: $ Building 500,000 Plant and equipment (including the damaged machine at a carrying amount of $35,000) 335,000 Goodwill 85,000 Net current assets (at recoverable amount) 250,000 1,170,000 In accordance with IAS 36, what will be the carrying amount of Aphrodite Co's plant and equipment when the impairment loss has been allocated to the cash-generating unit? A. $262,500 B. $300,000 C. $237,288 D. $280,838