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On December 31, 2016, an entity purchased a building at a cost of $1,000,000. The entity uses the revaluation model for buildings and fair values

On December 31, 2016, an entity purchased a building at a cost of $1,000,000. The entity uses the revaluation model for buildings and fair values of the building at December 31, 2018 and 2020 are $950,000 and $910,000 respectively. The building's useful life is 30 years.

Assuming straight line depreciation, what is the gain/loss that will appear in Other Comprehensive Income on the building for the year ended December 31, 2020? A positive number is a gain; a negative number is a loss.

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