In $2012$ a store imported an iPad for $400$. In $2013$, the store sold the iPad for $600$. As a result of these transactions, the value added is:
$A) 400$ in $2012$ and $600$ in $2013$
$B) 0$ in $2012$ and $600$ in $2013$
$C) 0$ in $2012$ and $200$ in $2013$
$D) 600$ in $2012$ and $0$ in $2013$
$E) 200$ in $2012$ and $0$ in $2013$
I personally think that the answer should be $0$ for 2012 and $200$ for 2013 as the $400$ imported counts as raw material and $600-400=200$ is the value added. Was my concept wrong?