The Data Below Pertains to the Values of Various FVTPL

The data below pertains to the values of various FVTPL investments held by a client company: $$\begin{array} { | l | r | l | l | } \hline \text { Stock }&\text { Shares } & \text { Cost } & \text { Market Value (1281/2011) } \\\hline X & 500 & \$ 30 = \$ 15,000 & \$ 24 = \$ 12,000 \\\hline Y & 1,000 & 20 = 20,000 & 30 = 30,000 \\\hline Z & 750 & 24 = 18,000 & 30 = 22,500 \\\hline\end{array}$$ The company's entire FVTPL portfolio should be valued at which amount on December 31^st, 2011?

A) $50,000
B) $53,000
C) $64,500
D) $67,500