A PPE has an initial value of 100.000 TL. It has a useful life of 10 years. The company uses the straight-line method of depreciation. At the end of the 2nd year, PPE is revalued and its new value is determined as 90.000 TL. Suppose that the company makes the revaluation as of the end of the 2 nd year by adjusting the gross amount of PPE in proportion to the valuation. What would be the accumulated depreciation at the end of the 2nd year? a) 20.000 TL b) 22.500 TL c) 25.500 TL d) 27.000 TL