2) Fixed Assets The company has a roll in a power of attorney as of 12/31/2018. Purchase value: $ 265,500. Shelf life: 5 years. Full year of discharge. Amortization system: linear. Recovery value: $ 0. Registration date: 05/02/2016. On 10/20/2018 a revaluation was carried out by an expert, which showed a revalued cost of $ 365,000: a) Revaluation balance as of 10/20/2018: $ 285,600. Rolled Amortization as of 12/31/2019: $ 155,950. b) Revaluation balance as of 10/20/2018: $ 205,700. Rolled Amortization as of 12/31/2019: $ 167,850. c) Revaluation balance as of 10/20/2018: $ 205,700. Rolled Amortization as of 12/31/2019: $ 155,950. d) Revaluation balance as of 10/20/2018: $ 285,600. Rolled Amortization as of 12/31/2019: $ 92,650. e) Revaluation balance as of 10/20/2018: $ 205,700. Rolled Amortization as of 12/31/2019: $ 114,600. f) None of the above.