ABC Adheres to IFRS and Applies the Revaluation Model to Account

ABC adheres to IFRS and applies the revaluation model to account for its Patents. Prior to 2009, there was no balance in the company's Revaluation Surplus (OCI) accounts relating to its long-lived assets. The following year-end data refers to the company's patents(the table values are in 000's) :
$\begin{array} { | l | l | l | } \hline & \text { Carrying Value } & \text { Fair Value } \\\hline 2009 & \$ 100 & \$ 120 \\\hline 2010 & \$ 90 & \$ 60 \\\hline 2011 & \$ 80 & \$ 100 \\\hline\end{array}$
-The 2011 revaluation journal entry would include

A) A $30,000 credit to the revaluation surplus account.
B) A $30,000 debit to the revaluation surplus account.
C) A $30,000 Gain on the Statement of Comprehensive Income.
D) A $20,000 Gain on the income statement.

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