At Reporting Date, the Carrying Amount of a Cash-Generating Unit $\bullet$

At reporting date, the carrying amount of a cash-generating unit was considered to be have been impaired by $900. The unit included the following assets:
$\bullet$ Land $4000;
$\bullet$ Plant $3000;
$\bullet$ Goodwill $500.
The amount of impairment allocated to land is:

A) $200;
B) $229;
C) $300;
D) $514.