Baba Itd vacated an office building and let it out to a third party on 30 June 2014. The building had an original cost of GHS900,000 on 1 January 2006 and was being depreciated over 50 years. It was judged to have a fair value on 30 June 2014 of GHS950,000. At the year end 31 December 2014 the fair value of the building was estimated at GHS1.2m. Baba Itd uses the fair value model for investment property. What amount will be shown in capital surplus at 31 December 2014 in respect of this building