On 1 January 2014: A Company bought a Mine for $2,000,000. Of this amount, $1,000,000 was attributable to the land value. The Company spent $300,000 on development costs. The present value of the restoration obligation to restore the land to its original state is $200,000. The Company estimates that the Mine has 100,000 Units of minerals available for mining. During 2014: 50,000 units were extracted and, of these,40,000 units were sold The Value of Inventory of the Minerals at the end of 2014 is: Select one: O a. None of these options O b. $150,000 O c. $75,000 O d. $300,000 $450.000