Starburst Manufacturing Reports the Following Long-Term Assets for Its Lighting

Starburst Manufacturing reports the following long-term assets for its lighting division: $$\begin{array} { | l | r | r | } \hline & \text { Carrying value } & \text { Estimated fair value } \\\hline \text { Factory building (shared with other divisions) } & \$ 2,500,000 & \\\hline \text { Less: Accumulated depreciation } & ( 1,000,000) & \\\hline \text { Net book value } & \$ 1,500,000 & \$ 3,800,000 \\\hline \text { Land } & \$ 1,750,000 & \$ 3,500,000 \\\hline \text { Manufacturing equipment for lighting division } & \$ 525,000 & \\\hline \text { Less: Accumulated depreciation } & \$ 150,000 & \\\hline \text { Net book value } & \$ 375,000 &\$340,000 \\\hline \text { General factory equipment (used in several } & & \\\text { divisions) } & \$ 1,600,000 & \\\hline \text { Less: Accumulated depreciation } & \$ 900,000\\\hline \text { Net book value } & \$ 700,000 & \$ 650,000 \\\hline \text { Total net fixed assets } & \$ 4,325,000 & \\\hline\end{array}$$
As a result of new technology, Starburst believes that the lighting division's equipment in the manufacturing facility is nearly obsolete. They project the following future cash flows for the lighting division's operations:
Future period Cash-flow projection
Year 1 $50,000
Year 2 $35,000
Year 3 $20,000
Year 4 $12,000
Year 5 $6,000
For the purposes of impairment testing, which long-term assets will be used in the calculation of the loss?

A) all fixed assets
B) all fixed assets with the land excluded
C) manufacturing equipment for lighting division and general factory equipment
D) manufacturing equipment for lighting division