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?