Tunisia Inc. owns assets to which it applies the revaluation model (asset-adjustment method). The following additional information is available 1. Accumulated Depreciation at December 31, 2021, (prior to any fair value adjustments) was $12,000. 2. Between December 31, 2020, and December 31, 2021, the property's fair value had increased by $30,000. 3. The December 31, 2021, balance in the revaluation surplus account (prior to any fair value adjustments) was $2,000. The adjusted December 31, 2021, balance in the related contra-asset account will be $0. $10,000. $14,000. ta