A fixed asset originally acquired at a cost of £48000 is depreciated over eight years on a reducing (double-declining) balance basis. At the end of Year 3 the asset was revalued at £18000. The depreciation expense for Year 3 including any loss or gain on revaluation of the asset, is

(a) £1500 credit;

(b) £6000 debit;

(c) £9000 debit;

(d) £2250 debit.