give correct answer of Q14 in 10 mins i will thumb up thanks

Question 14 (2 points) Upside Down Corporation owns equipment that originally cost $ 100,000. At December 31, 2021, the equipment's book value (after 2021 depreciation was booked) is $ 60,000. It is determined that the fair value of the equipment at this date is $90,000. Although Upside Down's policy is to apply the revaluation model, this is the first time the company has done it. The adjusting entry to record the revaluation will include a a) debit to Revaluation Surplus (OCI) of $ 30,000. b) credit to Equipment of $ 10,000. c) credit to Revaluation Surplus (OCI) of $ 30,000. d) debit to Revaluation Surplus (OCI) of $ 10,000