The Poor Academics Superannuation Plan,a Defined Contribution Superannuation Plan,had the Following

The Poor Academics Superannuation Plan,a defined contribution superannuation plan,had the following assets at the dates shown:
$\begin{array}{l}30 / 6 / 20 \times 9\\\begin{array}{lrr}\text { Asset } & \frac{\text { Cost }}{} & \text { Market Value } \\\hline \text { A } & \$ 140 & \$ 200 \\\text { B } & 620 & 600 \\\text { C } & \frac{950}{1710} & \frac{1000}{1800} \\& 750 & 800 \\\text { D } & \overline{-} & -\overline{-} \\\text { E } & \$ 2460 & \$ 2600\end{array}\end{array}$

$30 / 6 / 20 \times 0$
$\begin{array}{rr}\frac{\text { Cost }}{} & \text { Market Value } \\& \$ 300 \\620 & 650 \\\frac{950}{1710} & \frac{980}{1930} \\\cdots & - \\\underline{1400} & \underline{1410} \\\$ 3110 & \$ 3340 \\\hline\end{array}$
Asset D was sold during the year ended 30/6/20X0 for $840; asset E was acquired during the year ended 30/6/20X0.
$$\begin{array}{l}\text { For the year ended } 30 / 6 / 20 \times 0 \text { : }\\\begin{array} { l r } \text { Interest revenue (interest, dividends, etc) totalled } & \$ 1500 \\\text { Contributions from members of the fund totalled } & 500 \\\text { Contributions from employers of members of the fund totalled } & 1000 \\\text { Administration expenses paid by the fund totalled } & 500\end{array}\end{array}$$
The total benefits accrued as a result of the operations of the fund for the year ended 30/6/20X0 amounted to:

A) $3180
B) $2500
C) $2680
D) $2670