Zoom owns 50 non-financial assets. It has the ability to purchase those assets from four markets (with same specification) and wishes to measure their fair values for the purpose of the revaluation policy. Four markets currently exist for this type of non-financial asset; Zoom has transacted regularly in three of them. At measurement date, the volume, prices and various costs of each non-financial asset in each respective market are as follows:

Market	Sale price	Past volume with Zoom	Total market volume	Transaction costs	Transport costs
East	$46,000	1,200	180,000	$500	$400
South	$46,000	1,500	150,000	$400	$700
West	$45,000	0	200,000	$300	$600
North	$45,000	1,700	120,000	$200	$500

Based on the above information, which market is the most advantageous market (if principle market is restricted) and what is the fair value of all 50 non-financial assets under the most advantageous market as at the measurement date assuming that the current use of this type of non-financial asset is its the highest and best use?

	A.	Market West; $2.285 million
	B.	Market West; $2.285 million
	C.	Market East; $2.275 million
	D.	Market East; $2.28 million