D Co's transactions and results for the period to 31 December 20X9 are shown below: $m Profit for the period 29 Surplus on property 1 revaluation 14 Deficit on property 2 revaluation (7) Issue of share capital 1 Property 2 had previously been revalued upwards by $10m. What amount would appear in the statement of changes in equity as total comprehensive income for the period? A $30m B $36m C $37m D $43m