A plant with a cost of R$100000$ and accumulated depreciation of R$20000($with depreciation calculated over $5$ years, straight$-$line, to a nil residual value$)$ is revalued to its fair value of R$250000.$ Using the elimination restatement method $($net replacement value method or net method$),$ after the revaluation, the cost account will reflect an amount of R$\_\_\_\_\_\_\_\_\_\_\_\_\_$ and its accumulated depreciation account will reflect an amount of R$\_\_\_\_\_\_\_\_\_\_\_\_\_?$

A$.$R$250000,$ Nil

B$.$Nil, R$250000$