Farma Inc. 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) An Asset of 190,000

b) Depreciation 20,000

c) Unrealized gain 50,000

d) Unrealized gain 40,000

e) An Asset of 200,000