Do-It-Yourself Defined Contribution Plan Owns the Following Assets with the Following

Do-it-Yourself Defined Contribution Plan owns the following assets with the following values:

The fund sold its motor vehicles for $70,000.
What amount of revenue for changes in net market value of assets should Do-it-Yourself Defined Contribution Plan recognise for the year ended 30 June 2009?

A) $10,000
B) $20,000
C) $50,000
D) $80,000
E) None of the given answers.