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Question 14Jarvis Corporation owned a building with a book value of $ 105, 000 at 12/ 31/'10 . The building had a 15 -year remaining life and a revaluation surplus balance of $ 46, 000 on that date . The company sold thebuilding on 1 / 1 / 11 for $ 182, 000 . What Is the gain to be recorded on this transaction per IFRS ?SELECT ONE*2. = 1 19. 0101012. 5 102,000[. $ 27,000J. $ 46,000{. $ 73,000