please provide explanation with the correct option

IAS.28 covers the topics of:

Select one:

a. Joint arrangement

b. Only Joint venture

c. Associate and joint venture

d. Consolidated statements

If Stafford Ltd has interest in Joint operation and provided plant to SmartTool (joint operation). the values of inventories at joint operation include: Finished goods 10000, Transferred inventory 90000. Based on this, the cost of inventory of joint operation is:

Select one:

a. 140000

b. 120000

c. 100000

d. 80000