Which of the following statements is true about agricultural produce?

a) Agricultural produce as it grows on bearer plant is measured at the end of each reporting period prior to harvest at fair value less cost of disposal.

b) Agricultural produce harvested from bearer plant is measured at fair value less cost of disposal at the point of harvest.

c) Agricultural produce growing on bearer plant is classified as biological asset usually presented as current asset.

d. All of these statements are true.

(Please insert your explanation)