The net assets of Fyngle Co, a cash-generating unit (CGU), are:
Property, plant and equipment                      200,000
Allocated goodwill                                        50,000
Product patent                                             20,000
Net current assets (at net realisable value)       30,000
                                                               300,000
As a result of adverse publicity, Fyngle Co has a recoverable amount of only $200,000.
What would be the value of Fyngle Co's property, plant and equipment after the allocation of the impairment loss

A．$154,545
B．$133,333
C．$170,000
D．$160,000