SMALL TALK COMPANY seeks your advice on the classification or reclassification of its biological assets. The total value of the biological assets, per their records, is 17,800,000 composed of the following: Forest Assets: Freestanding trees 5,000,000 . Land on which the trees were planted 3,000,000 . Roads in orchard 2,000,000 Palay Farm: Palay stalks (not yet harvested) 1,500,000 Land on which the palay stalks were planted 2,500,000 Poultry: Growing stocks - to be sold to meat dealers in one to three months from balance sheet date 1,800,000 . Poultry hatching eggs 500,000 . Breeding stocks 860,000 Poultry housing, net of accumulated depreciation 540,000 Eggs (for sale, as agricultural produce) 100,000 You verified that each of the foregoing is properly valued