Jacs owned a one year$-$old herd of cattle on $1$ January $20$X$6,$ recognised in the financial statements at $$140,000.$ At$31$ December $20$X$6,$ the fair value of a two year$-$old herd of cattle is $$170,000.$ Costs to sell are estimated to be $$5,000.$What is the correct accounting treatment for the cattle at $31$ December $20$X$6$ according to IAS $41$ Agriculture?