Preserve Ltd is preparing accounts for the year end 31 December 2017. Their building was purchased at a cost of €500,000 on 1 January 2012 and depreciated over a useful economic life of 50 years. On 1 January 2017, the building was revalued to €855,000. Preserve Ltd adopts the elimination method to transfer a portion of depreciation from the revaluation reserve to retained earnings. What is the amount of the transfer at the year end 31 December 2017?