5. On March 1, 2014, Evan Company purchased 10,000 ordinary shares of LVC at P80 per share. On September 30,2014, Evan received 10,000 stock rights to purchase an additional 10,000 shares at P90 per share. The stock rights had an expiration date on February 1, 2015. On September 30,2014, LVC's share had a market value of P95 and the stock right had a market value of P5. What amount should be reported on September 31,2014 for investment in stock rights? a. 150,000 c. 50,000 b. 100,000 d. 60,000