A company purchased an asset at the end of $2008.$ Its purchase price and the fair values at the end of $2009$ and $2010$ are given below:

$\backslash$table$[[$Asset Purchase Price $($$$)$ Fair value at the end of $2009($$$)$ Fair value at the end of $2010($$$),,,],[$A$,37,500,41,100,35,400]]$

Given that the company follows the revaluation model to report the asset, answer the following question:

The revaluation$-$related entry on the company's income statement and revaluation surplus at the end of $2010$ is closest to:

$\backslash$table$[[,$Income Statement $($$$),$Revaluation Surplus $($$$)],[$A$,-5,700,0],[$B$,-2,100,-3,600$