一个关于impairment的问题，求解答

(2) A purchased 100% of B a number of years ago for $400,000 when the net fair value of the identifiable assets and liabilities of B were $360,000. All fair value adjustments were subsequently amortised in full. No impairment losses had previously been necessary. An impairment test conducted at the year end revealed that the recoverable amount B, a single cash-generating unit, had fallen to $368,000.

B's own statement of financial position showed the following net assets at the date of the impairment test:
         $'000
Property, plant and equipment         320
Intangible assets        64
Inventories        42
Other current assets         74
Liabilities         (96)
        404

The fair value less costs of disposal of the property, plant and equipment was measured at $310,000.

The fair value of the other assets cannot be measured reliably on an individual basis.
At what value would the intangible assets and property, plant and equipment be shown in the books following the impairment test?

        Property, plant and equipment         Intangible assets
A.                $320,000         $64,000
B.                $310,000         $38,000
C.                $290,000         $58,000
D.                $310,000         $58,000