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?

	a.	9,000
	b.	10,000
	c.	19,000
	d.	17,100