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As at 30 September 2013 Dune’s property in its statement of financial position was().

As at 30 September 2013 Dune’s property in its statement of financial position was（).

Property at cost (useful life 15 years) $45 million

Accumulated depreciation $6 million

On 1 April 2014, Dune decided to sell the property. The property is being marketed by a property agent at a price of $42 million, which was considered a reasonably achievable price at that date. The expected costs to sell have been agreed at $1 million. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 10% less than the price at which they are marketed.At 30 September 2014 the property has not been sold.

At what amount should the property be reported in Dune’s statement of financial position as at 30 September 2014？

A、$36 million

B、$37·5 million

C、$36·8 million

D、$42 million

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