Jarvis Corporation owned a building with a book value of $109,000 at 12/31/25. 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 1/1/26 for $182,000. Per IFRS, what is the combined effect on the Revaluation Surplus caused by recording the sale and the adjustment to the Revaluation Surplus?

Select one:

a. $0

b. $182,000

c. $27,000

d. $46,000

e. $73,000