A company revalued its land on 1 Jan 2018 to OMR 20,000,000. The land originally cost OMR10,000,000 five years ago. How will land be accounted for in the year ended 31 December 2018?

a- Credited OMR 10,000,000 in the comprehensive income statement

b-Debited OMR 10,000,000 in the comprehensive income statement

c-OMR 10,000,000 shown equity under the heading "revaluation surplus

d-Credited OMR 10,000,000 in the income statement