Maris purchased a building for 10m on 1 January 2020 and rented it out to an unassociated company. At 31 December 2020 it is estimated that the building could be sold for 10.8m, with selling costs of 200,000. If Maris uses the fair value model, which of these statements concerning the fair value exercise for the year ended 31 December 2020 is true? a. Gain of 600,000 to Statement of Profit or loss b. Gain of 600,000 to Revaluation surplus and OCl c. Gain of 800,000 to Statement of Profit or loss d. Gain of 800,000 to Revaluation surplus and OCl