On March 1, 2022. Jensen Corp, purchased a call option on shares of TV stock. The contract was for 100 shares at a strike price of $150 per share, with an expiration date of May 31, 2022. The option contract premium was $60. On March 31, a market appraisal estimated the time value of the option to be $50. Jensen settled the option contract on May 10. Prices of YTV stock during the option period are provided below. Barch March 31 May 10 Price of YTV Stocks $150 At what amount would Jensen report as the value of the call option in its March 31, 2022 balance sheet? $140 $145 Call Option account balance as of March 31, 2022