9. Synergy Ltd. purchased a building in 2008 for 20,000,000 and as of December 31, 2014 had recorded accumulated depreciation on the building of 6,000,000. On December 31, 2014, the company conducted its first revaluation when the fair value was 24,000,000. Under IAS 16, the journal entry recorded on this date would include:

A. a credit to Revaluation SurplusBuilding for 10,000,000.

B. a debit to Revaluation SurplusBuilding for 14,000,000.

C. a debit to Loss on RevaluationBuilding for 14,000,000.

D. a credit to Loss on RevaluationBuilding for 10,000,000.