On January 1,20x1, NURTURE REAR Co. acquired a building with an estimated useful life of 10 years and residual value of 400,000 for a total cost of 4,000,000. The fair value of the building on January 20x1 is 4,800,000 while fair value on December 31,20x1 is 5,200,000. NURTURE estimates that if the building is sold currently on December 31,20x1,costs to sell amount of 200,000. Nurture uses straight line method in depreciating its PPE. NURTURE uses the fair value model for its investment properties. The year-end adjusting entry will include:

A. 360,000 depreciation

B. 400,000 unrealized gain

C. 200,000 unrealized gain

D. 1,200,000 unrealized gain