Please explain how to obtain the answer above.

ard and at the end of reporting peri Carrying amount of the vineyard 30 June 2011 Fair value of harvested grapes on 29 June 2012 Estimated point-of-sale costs of grapes Estimated point-of-sale costs of vines as at 30 June 2012 Fair value of the vineyard before harvest of grapes on 29 June 2012 7 800 000 What is the change in fair value less estimated point-of-sale costs of the vines for the reporting period 30 June 2012 in accordance with AASB 141 7 500 000 600 000 20000 50 000 Agriculture? A.($350 000) . ($300 000) C. $250 000 D. S350 000