Grover Inc. wishes to use the revaluation model for this property Building Gross Value Building Accumulated Depreciation Net carrying value Before Revaluation $120,000 40,000 80,000 The fair value for the property is $100,000. What amount would be booked to the accumulated depreciation" account if Grover chooses to use the proportional method to record the revaluation? RE O A. $20,000 credit B. $10,000 credit C. $0 D. $10,000 debit