Two parcels of land are exchanged. The first parcel is the NW 1/4 of the SE 1/4 of Section 21 and is valued at $850 per acre. The second parcel is the S 1/2 of the NE 1/4 of Section 22 and is valued at $650 per acre. What is the difference in value between the exchanged properties?

Select one:

a. $8,000

b. $12,000

c. $18,000

d. $8,800