Dairy LTD. purchased mature apple trees form another farm for $200K with the intent of producing apples for cider and juices. The trees will last for 20 years assuming proper care and maintenance under the straight-line model. Due to increase in demand, the trees have a market value of $250K and it is estimated to cost $10K to sell them. What is the impact on the financial statement during the year?

a) Asset of $190K

b) Unrealized gain of $50K

c) Asset of $200K

d) Unrealized gain of $40K

e) Depreciation of $20K