Smith Inc Wishes to Use the Revaluation Model for This

Multiple Choice

Smith Inc wishes to use the revaluation model for this property:

The fair value for the property is $150,000.Assuming this is the first year of using the revaluation model,what amount would be booked to the "other comprehensive income" account if Smith chooses to use the proportional method to record the revaluation?

A) $35,000 debit.
B) $35,000 credit.
C) $70,000 debit.
D) $70,000 credit.