(0,6 marks) An asset was purchased on 1.1.N for 400, with useful life of 16 years and dealt with on the Cost Model. Had the asset been dealt with on the Revaluation Model, there would have been a revaluation at 31.12. N+2 with Fair Value of 377 . What would be the difference in Carrying Amount between both Models at 31.12. N+5 ? (assuming no impairment, or other revaluation in the interval) a. 0 b. 36 c. 40 d. 44