Aber Company Buys Land for $145,000 on 12/31/16

Aber Company buys land for $145,000 on 12/31/16. As of 3/31/17, the land has appreciated in value to $151,000. On 12/31/17, the land has an appraised value of $155,400. By what amount should the Land account be increased in 2017?

A) $0.
B) $6,000.
C) $4,400.
D) $10,400.