2.3 DEF's non-current asset was re-valued to 12,000 at the end of its fourth year in business use. Original asset details were:- cost 16,000, life 8 years, ERV=0, STR, Compute DEF's revaluation surplus one year after revaluation Select one: a. 3,000 b. 3,250 c. 3,500 d. 4,000 e. N.O.T