Biological Assets

A herd of five 4 year old pigs were held on 1 January 20X3. On 1 July 20X3 a 4.5 year old pig was purchased for $212. The fair values less estimated point of sake were:

1.) 4 Year old pig at 1 January 20X3 $200.
2.) 4.5 Year old pig at 1 July 20X3 $212
3.) 5 Year old pig at 31 December 20X3 $230.

Required – Calculate the amount that will be taken to the Statement of Profit or Loss for the year ended 31 December 20X3.

Please help me with this question. I really tried and attempted this numerous times however I cant seem to understand it. This question is from the Kaplan Study Text Chapter 8 Test Your Understanding 1.