15) Grover Inc. wishes to use the revaluation model for this property:

	Before Revaluation
Building Gross Value	120,000
Building Accumulated Depreciation	40,000
Net carrying value	80,000

The fair value for the property is $100,000. What would be the effect of recording the revaluation?

A) $20,000 decrease in net income

B) $20,000 increase in net income

C) $20,000 decrease in other comprehensive income

D) $20,000 increase in other comprehensive income