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As at 30 September 2019 the value of Metric's property in its statement of financial position included: Cost (useful life 15 years) $45million Accumulated depreciation $6 million On 1 April 2020, Metric decided to sell the property. The property is being marketed by a property agent at a price of $42 million, which was considered reasonably achievable price at that date. The expected cost to sell have been agreed at $1 million. The recent market transactions suggest that actual sale prices achieved for this type of property in the current market conditions are 10% less than the price which they are marketed. At 30 September 2020 the property has not been sold. At what value the property, be reported in Metric's statement of financial position as at 30 September 2020? A.$36.8 million B.$36 million C.$37.5 million D.$42 million