Sandhill Inc. is a publicly traded company that uses straight$-$line depreciation and the revaluation method. Sandhill purchased a building on May $1,2023$ for $$768000.$ The building is expected to have a $25-$year useful life with no$-$residual value. Sandhill applies the asset adjustment method to the building at the December $31,2025$ year end. The building's fair value is $$686080.$ What is the revaluation surplus or loss?

$$2500$ loss

$$10000$ surplus

$$0$

$$81920$ loss