Carla Vista Inc. owns assets to which it applies the revaluation model $($asset$-$adjustment method$).$ The following additional information is available:

$1.$ The depreciation expense for $2024$ was $$6540.$

$2.$ Between December $31,2023,$ and December $31,2024,$ the property's fair value had increased by $$32700.$

$3.$ The December $31,2024,$ balance in the revaluation surplus account $($prior to any fair value adjustments$)$ was $$2180.$

The adjusted December $31,2024,$ balance in the related contra$-$asset account will be

Select answer from the options below

$$13080.$

$$10900.$

$$15260.$

$$0.$