On $1$ January Year $1$ Entity A purchased for $ $240,000$ a machine with an estimated useful life of $20$ years and an estimated residual value of $ $50,$ straight $$ line depreciation applied. On $1$ January Year $4$ an impairment review showed the machine$$s recoverable amount to be $ $100,000$ and its remaining useful life to be $10$ years.

Required: Calculate the amounts to be included in the statement of comprehensive income for Year $4$ if the asset had been revalued on $1$ January Year $3$ to $ $250,000,$ with non$-$change in useful life at that date.