please help me for this soultions

A business owns a building which it has used as its headquarters. In order to reduce costs, on June 30, 2009, it relocated its head ofce functions to one of its production centers and is now renting out its headquarters. The company policy is to use the fair value model for the investment property. The building had an original cost on January \"I, 2000 of $ 250,000 and a useful life of 50 years. On June 30 20X9 its fair value was judged as S 350,000. While on 31/12 / 20X9 it is 380,000 How will this be presented in the nancial statements as at 31 December 2009