Cerdagne disposes of its catering operation, part of a restaurant CGU carrying goodwill of 240,000. Data at the disposal date: operation disposed of, estimated value 200,000 and carrying amount excluding goodwill 150,000; part retained, estimated value 600,000 and carrying amount excluding goodwill 250,000. The management accountant proposes allocating goodwill in proportion to carrying amounts. No other method has been shown to be more relevant. What goodwill must be included in the carrying amount of the operation disposed of?
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