Carla Vista Company buys land for $$137000$ on December $31,2026.$ As of March $31,2027,$ the land has appreciated in value to

$$143600.$ On December $31,2027,$ the land has an appraised value of $$148200.$ By what amount should the Land account be increased

in $2027?$

$$0$

$$4600$

$$11200$

$$6600$