Chien Bleu Ltd. purchased a building in 2009 for 10,000,000 and as of December 31, 2015 had recorded accumulated depreciation on the building of 3,000,000. On December 31, 2015, the company conducted its first revaluation when the fair value was 12,000,000. According to IAS 16, what account should be credited for 5,000,000?

Loss on RevaluationBuilding

Gain From Revaluation of Building

Revaluation SurplusBuilding

Revaluation RevenueBuilding