0 Company J's head office building had a carrying amount of $400,000 at 1 January 20X4 and 30 years useful life remaining. It was revalued on that date to $600,000 with no change to the useful life. On 1 January 20X6, following a property slump, it was sold for $450,000. What amount (if any) should be charged against profit or loss as loss on disposal