What Is the Accounting Treatment for a Non-Living Product of a Biological

What is the accounting treatment for a non-living product of a biological asset in accordance with AASB 141 Agriculture?

A) These products are to be treated the same as all other biological assets and are to be valued accordingly.
B) These products shall be measured at fair value less point-of-sale costs at the point of harvest and thereafter be covered by AASB 102 Inventory.
C) These products become a special category of biological assets that should be valued at the lower of cost or market value until sold.
D) These products are no longer biological assets but are to be treated as current or non-current assets as appropriate, based on management's intention for the product.