Please answer 1,2,3 Thank you

Problem 13-10 (IAA) Farmland Company has different kinds of farm animals at the beginning of current year. During the current year. several acquisitions occurred related to these farm animals. Carrying amount on January 1: 15 Horses 10 Dairy cattle 8 Carabaos 20 Hogs (1 (2 year old) years old) 1,000,000 (2.5 years old) 400,000 (3 200,000 years old) 500,000 Purchases on June 30: 2,100,000 4 Dairy cattle (1) 6 Carabaos year old) (6 months old) 150,000 100,000 250,000 Fair value less cost of disposal on December 31: 15 Horses. (1 year old ) 1,200,000 10 Dairy cattle (2 years old) 520,000 8 Carabaos (2.5 years old) 250,000 20 Hogs (3 years old) 550,000 4 Dairy cattle (1) year old ) 170,000 6 Carabaos (6 months old) 110,000 2,800,000 Fair value less cost of disposal on December 31: 15 Horses (2 1,350,000 years old) years old) 10 Dairy cattle (3) 580,000 8 Carabaos 290,000 (3.5 years old) (4 years old) (1.5 years old) 20 Hogs 600,000 200,000 4 Dairy cattle 140,000 6 Carabaos (1 year old ) 3,160,000 There were no farm animals sold during the year and neither were there any newborns nor deaths. 371 1. What is the carrying amount of the biological assets on December 31? a. 3,160,000 b. 2,350,000 c. 2,800,000 d. 2,380,000 2. What amount should be reported as gain from change in fair value attributable to price change? a. 810,000 b. 450,000 C. 360,000 d. 0 3. What amount should be reported as gain from change in fair value attributable to physical change? a. 810,000 b. 450,000 c. 360,000 d. 700,000