How Many of These Are Requirements of IAS 16/AASB 116

Multiple Choice

How many of these are requirements of IAS 16/AASB 116?
An entire class of non-current assets must be revalued together.
If the revaluation model is adopted non-current assets should be revalued to either fair value or the value in use.
Before a depreciable asset is revalued accumulated depreciation should be written back to the asset account.

A) 0
B) 1
C) 2
D) 3