What is the call option account balance

On March 1, 2019, Jensen Corp. purchased a call option on shares of YTV stock. The contract was for 100 shares at a strike price of $90 per share, with an expiration date of May 31, 2019. The option contract premium was $40. On March 31, a market appraisal estimated the time value of the option to be $30. Jensen settled the option contract on May 10. Prices of YTV stock during the option period are provided below. March 1 $90 May 10 stock: arch $80 $85 At what amount would Jensen report as the value of the call option in its March 31, 2019 balance sheet? Cal Option account balance as of March 31, 2019