A herd of five $4$ year old animal was held on $1$ January $20$X$3.$ On $1$ July $20x3$ a $4\mathrm{.}5$ year old animal was purchased for

$$215.$

The fair values less estimated point of sale costs were:

$4$ year old animal at $1$ January $20x3$

@$$200$

$4\mathrm{.}5$ year old animal at $1$ July $20x3$

a$ $$215$

$5$ year old animal at $31$ December $20$X$3$

@ $$230$

The amount that will be taken to the statement of profit or loss for the year ended $31$ December $20$X$3$:

a$.183$

b$.168$

c$.156$

d$.138$

e$.165$