DD Co let out the property that was originally for own use to a subsidiary on 30 June 2020. The property had an original cost of $1,200,000 on 1 January 2012 and was being depreciated on a straight line basis with residual value of $100,000 over 20 years. It was estimated to have a fair value of $960,000 on 30 June 2020. At 31 December 2020, the fair value of the property was estimated at $900,000. DD Co uses the fair value model for investment property and the cost model for the property. What amount will be shown in revaluation surplus at 31 December 2020 in respect of this property? 00000 A $0 B. $400,000 C. None of the options D. $227,500 E $100,000 (5%)