SBRCash Generating Unit

Dears, I hope you doing well I've this question and I need the explanation of the answer please , I need to learn not just the correct answer, Thanks in advance... Lollipop SA held a cash generating unit at $850,000. There was evidence of impairment at the year end and so Lollipop determined that the cash generating units fair value was $ 900,000, but to sell the unit, Lollipop would incur costs of $75,000. The discounted present value of the future cash flows of the cash generating unit was $ 775,000. What impairment should Lollipop recognise in its statement of profit or loss in relation to the cash generating unit? A. $25,000 B. $nil C. $75,000 D. $100,000