Wallace Inc wishes to use the revaluation model for a Building. The accounting records currently show the following relating to this Building. Before Revaluation $120,000 Building $5,000 Accumulated Depreciation - Building The fair value for the property is $60,000. Assuming this is the first year of using the revaluation model, what amount would be recorded to the other comprehensive income/loss account, if Wallace chooses to use the proportional method to record the revaluation? Round your answer to the nearest whole dollar. Do not use commas or dollar signs (e.g. $) or spaces in your answers. The Canvas system may enter a comma for you. That is fine Leave it. If your answer is zero, enter the digit 0 If your answer is an other comprehensive income of, say, one thousand five hundred and twenty-three dollars, enter as 1523 If your answer is an other comprehensive loss of, say, one thousand five hundred and twenty-three dollars enter as -1523