Jarvis Corporation owned a building with a book value of $109,000 at 12/31/24. The building had a 15-year remaining life and a Revaluation Surplus balance of $46,000 on that date.The company sold the building on 1/1/25 for $182,000.What is the combined effect of the sale and Revaluation Surplus adjustment on Total Assets per IFRS?

Select one:

a.$109,000

b.$182,000

c.$27,000

d.$46,000

e.$73,000