Jersey Co Is a Company That Farms Dairy Cattle During the Year Ended 30 June 2022 the Following Occurred

Jersey Co is a company that farms dairy cattle. Jersey Co owns the farmland on which the cattle are located, having purchased it for $3.5 million in 2019. The land is measured at cost under AASB 116/IAS 16. Details of cattle at 30 June 2021 were as follows:
$\begin{array}{ll}&\text { Cows }&\text { Heifers }\\\text { Number } & 1400&200 \\\text { Fair value (less estimated costs to sell) per head } & \$ 590&\$210\end{array}$ During the year ended 30 June 2022 the following occurred:
400 new cows were purchased at $610 each
76 heifers matured into cows
10 heifers died
600 cows were sold for $650 each
The price change between a heifer and a cow at the time of maturity during the year was estimated to be $400. The following is relevant at 30 June 2022:
The land has been valued at $5 million. Jersey Co has determined that the following are the appropriate values to use for the purposes of transfers and deaths of heifers. Fair value less estimated costs to sell:
Cows: $720 / head
Heifers: $300 / head
The increase in fair value of all livestock attributable to price change is:

A) $18 000
B) $182 000
C) $200 000
D) $176 140