question group page 15-Brussels in kaplan book

i wana know why the difference in the book value and market value for the freehold land has been taken into consideration whilst calculating the summary of net assets at date of acquisition???normally we should have taken lower of carrying value and recoverable amount na?plus why have we added the figure of $558k instead of deducting it as an impairment???plus why we added the brand value of $500k in the calculation when again the CV and Market value issue is the same as above??/