Agricultural produce harvested from an entity's biological assets a. shall be measured at its fair value less estimated point-of-sale costs at the point of harvest, except for the case where the fair value cannot be measured reliably. b. shall be measured at its fair value less estimated point-of-sale costs at the end of each reporting period. c. All of these are correct. d. shall be measured at its fair value less estimated point-of-sale costs at the point of harvest. Such measurement is the cost of the inventory