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【单选题】
At 31 December 2003 Q, a limited liability company, owned a building that had cost $800,000 on 1 January 1994. It was being depreciated at two per cent per year. On 31 December 2003 a revaluation to $1,000,000 was recognised. At this date the building had a remaining useful life of 40 years. Which of the following pairs of figures correctly reflects the effects of the revaluation?
A.
Depreciation charge for year ended31 December 2004    $25,000 Revaluation reserve as at 31 December 2003                  $200,000
B.
Depreciation charge for year ended31 December 2004    $25,000 Revaluation reserve as at 31 December 2003           $360,000
C.
Depreciation charge for year ended31 December 2004    $20,000 Revaluation reserve as at 31 December 2003           $200,000
D.
Depreciation charge for year ended31 December 2004    $20,000 Revaluation reserve as at 31 December 2003           $360,000
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