On $1$ January $2022$ the company purchased a new building at a cost of R$100000$ and this building is well classified as Investment property in terms of IAS $40.$

The building was measured using the Fair Value Model, and the following fair values were obtained:

$31$ December $2022$ R$120000$

$31$ December $2023$ R$90000$

$31$ December $2024$ R$140000$

What will be the adjustment be in the year ended $2023?$