A Company purchased an owner-occupied property 6 years ago on January 3 for $285,000, measured under the revalue model. Since then, property prices have increased significantly and this year the property was revalued at its fair value of S230,000. Know that the estimated useful life is 15 years from the date of purchase of the property, depreciate using the straight-line method, and have no estimated salvage value. How much is the "revalue surplus" reported on this year's statement of financial position