Marigold Company uses IFRS and owns property, plant and equipment with a historical cost of 5240000 euros. Marigold elects to revalue these assets. At December 31, 2024, the company reported a valuation reserve of 8650000 euros, At December 31, 2025, the property, plant and equipment was appraised at 5535000 euros. The valuation reserve at December 31, 2025 will be reported at

( 295000 euras an the Income Statement.

( 8945000 euros in the equity section of the Statement of Financial Position

8650000 euros in the Assets section of the Statement of Financial Position

8355000 euros on the Statement of Stockholders Equity.