At 30 June 2021, the Fair Value of Green Valley's

At 30 June 2021, the fair value of Green Valley's vineyard is $2.25 million. At 30 June 2022, the following information is available: Fair value of vines prior to harvest at 31 March 2022 $2 400 000
Fair value of grapes harvested at 31 March 2022 $800 000
Estimated costs to sell - grapes $30 000
Estimated costs to sell - vines $40 000
There have been no changes in fair values between 1 April and 30 June 2022.
The entry to recognise the grapes at the point of harvest is:

A) DR Agricultural produce - grapes 830 000 CR Profit and loss 830 000
B) DR Agricultural produce - grapes 770 000 CR Profit and loss 770 000
C) DR Agricultural produce - grapes 800 000 CR Biological asset - vines 800 000
D) DR Agricultural produce - grapes 830 000 CR Cash 30 000
CR Biological asset - vines 800 000