KAYAKOTO Corporation has the following assets:

Mango trees, P5,000,000

Mangoes attached to the tree, P500,000

Harvested mangoes, P200,000

Narra trees, P10,000,000

Apple trees also cultivated for its lumber, P3,000,000

Harvested apples, P300,000

Crops (corn - P500,000; oats - P800,000; wheat - P700,000)

How much is the total biological asset?

a. 15,000,000

b. 15,500,000

c. 20,500,000

d. 20,000,000