Impairment

There was an explosion in a factory. The carrying amounts of its assets were as follows:
$000
Goodwill 100
Patents 200
Machines 300
Computers 500
Buildings 1,500
TOTAL 2,600

The factory operates as a cash-generating unit. An impairment review reveals a net selling price of $1.2 million for the factory and value in use of $1.95 million. Half of the machines have been blown to pieces but the other half can be sold for at least their carrying amount. The patents have been superseded and are now considered worthless.
Required: Discuss, with calculations, how any impairment loss will be accounted for.