The hotel group Solvane is reversing an impairment loss on its Resort cash-generating unit, with an amount of 40,000 to be allocated. The unit comprises goodwill of 15,000 (after the loss), the hotel building (carrying amount 300,000, amount without the prior loss 310,000) and the furniture (carrying amount 100,000, amount without the prior loss 150,000). Individual recoverable amounts cannot be determined. The controller proposes: building + 30,000, furniture + 10,000. Which allocation is correct?