The following assets stated at historical costs were held by Chang'e Corporation:

2020 2019

Pigs 560,000 450,000

Honey cured Ham 240,000 190,000

Maple leaf smoked bacon 380,000 420,000

Dairy livestock - immature 450,000 370,000

Dairy livestock - mature 720,000 860,000

Chicken Dung 230,000 30,000

Carcass 430,000 450,000

Salted Meat 1,200,000 1,000,000

Burned Chicken for sale 890,000 920,000

Roasted pigs 360,000 420,000

Bushes 380,000 130,000

If the market values of such assets were at 98% and 101% on December 31 2019 and 2020 respectively and there are no purchases of biological assets during 2020, how much income arising from the change in market values of biological assets will be recognized on December 31, 2020?

a. 357,300

b. 360,200

c. 350,600

d. 239,700