A farmer owns a sheep herd of one year old each, on Jan 1st, 2019. the number of sheep in the herd was 500. the fair value of the herd at this date was $100,000. the fair value of the one-year and two-year-old animals on Dec 31st, 2019 are $250 and $230 respectively. changes of fair value that is attributed to change in price is Select one: a. $10,000 b. $15,000 c. $25,000 d. $100,000