David purchased a propety costing $$750,000$ on $1$ Jan $20$x$4$ with a useful econmomic life of $10$ years. It has no residual value. At $31$ December $20$x$4$ the property was valued at $$810,000$ resulting in a gain on revaluation being recorded in other comprehensive income of $$135,000.$ There was no change to its useful life. David does not make a transfter to realised profits in respect of excess depreciation on revalued assets.

On $31$ December $20$x$6$ the property was sold for $$900,000.$

Required:

How should the disposal on the previously revalued asset be treated in the financial statements for the year ended $31$ Dec $20$x$6?$