ABC adheres to IFRS and applies the revaluation model to account for its Patents. Prior to 2009, there was no balance in the company's Revaluation Surplus (OCI) accounts relating to its long-lived assets. The following year-end data refers to the company's patents (the table values are in 000's): Carrying Value Fair Value 2009 $100 $120 2010 $90 $60 2011 $80 $100 The 2009 revaluation journal entry would include Select one: O a. $20,000 OCI gain on the Statement of Comprehensive Income. O b. $20,000 credit to the revaluation surplus account. O c. $20,000 credit to the retained earnings. O d. $20,000 credit to amortization expense