Sandhill Inc. is a publicly traded company that uses straight-line depreciation and the revaluation method. Sandhill purchased a building on May 1,2023 for $768000. The building is expected to have a 25 -year useful life with no-residual value. Sandhill applies the asset adjustment method to the building at the December 31, 2025 year end. The building's fair value is $686080. What is the revaluation surplus or loss?
O $2500 loss
O $10000 surplus
O $0
O $81920 loss