At 30 June 2013 the Fair Value of WineCo's Vineyard

At 30 June 2013 the fair value of WineCo's vineyard is $2.5 million. At 30 June 2014 the following information is available:
$\begin{array}{ll}\text { Fair value of vines prior to harvest at 31 March 2014 } & \$ 3,100,000 \\\text { Fair value of grapes harvested at 31 March 2014 } & \$ 500,000 \\\text { Estimated costs to sell - grapes } & \$ 10,000 \\\text { Estimated costs to sell - vines } & \$ 20,000\end{array}$
-
There have been no changes in fair values between 1 April and 30 June 2014.
At 30 June 2014 the vines will be recorded in WineCo's financial statements at an amount of:

A) $2 580 000
B) $2 600 000
C) $2 980 000
D) $3 100 000