During the current income year, an SBE taxpayer has an opening pool balance of \\( \\$ 300,000 \\). He sold most of the assets in the pool during the year for \\( \\$ 350,000 \\). Please state which of the following answer is correct? All of the \\( \\$ 350,000 \\) will be assessable and the pool will be continued to be depreciated at the rate of \30. The balance of the pool will be reduced by \\( \\$ 350,000 \\) and the negative amount will be included in the assessable income as there is no balancing adjustments for a pool. There will be a balancing adjustment of \\( \\$ 50,000 \\) to be included in the assessable income. There will be a balancing adjustment of \\( \\$ 50000 \\) to be available as a deduction