Hélicéa holds a patent on a wind turbine blade, with a carrying amount of 300,000 and a cost of 320,000. After a failed tender, the test performed under IAS 36 gives a recoverable amount of 260,000. Out of prudence, the chief executive wants to write the patent down to 200,000. Under IAS 36, the impairment loss is the excess of the carrying amount over the recoverable amount. What impairment loss should be recognised?