On December 31, 2018, CC Co. reclassified its previously held asset as owner occupied to investment property due to change in use. The following data were determined by CC Co.

Original CostP2,500,000Accumulated depreciation - Dec. 31,20181,500,000Carrying amount - Dec. 31, 20181,750,000Fair value - Dec 31, 20181,925,000

Since the fair value of the asset can be determined at the end of each reporting period, CC Co's policy is to use the revaluation model in its item of PPE subsequent to initial measurement.

How much is to be included as part of other comprehensive income related to the transfer?