How Should a Revaluation Entry Generally Not Be Booked

Multiple Choice

How should a revaluation entry generally not be booked?

A) Using the "proportional method."
B) Adjusting the difference between fair value and carrying value to profit and loss.
C) Adjusting the carrying value and accumulated depreciation by the same percentage so that the carrying amount equals fair value after revaluation.
D) Restating the gross carrying amount to fair value and removing the accumulated depreciation.