10 * 5 points On January 1, 2014. ABC Company acquired a building at a cost of 6,000,000 with 20 years of life depreciated using the straight-line method. On January 1, 2019, an appraisal showed a replacement cost of 8.000,000 with no change in a useful life. What is the revaluation surplus on January 1, 20197 O A. P2,250,000. O B. P3,000,000. O C. P500,000. O D. P1,500,000