Reversal of impairment in Revaluation model

Hello sir

this sentence is somehow extracted from ias 36:
when reversing an impairment, we should not give an asset account an adjusted value greater than it would have been if we hadn’t impaired it in the first place and above this amount would be treated as a ‘normal’ revaluation(if we use revaluation model).

i know what are the entries if our previous impairment in SOPL is GREATER than the difference between NBV before revaluation upward(A) and NBV if we hadn’t impaired it(B)(we should Credit SOPL=B-A and credit R.R=amount after revaluation-B) BUT my question is about where our previous impairment in SOPL is LOWER than the difference between NBV before revaluation upward(A) and NBV if we hadn’t impaired(B).
what are the credit entries?
1-SOPL=previous impairment in SOPL
R.R(balancing fig.)=amount after revaluation – above amount

OR

2-SOPL=B-A
R.R(balancing fig.)=amount after revaluation-B

let me explain my question with an example:
assume that we purchase a building on 1.1.2000 for $200m(10 years).
at 31.12.2000 we revalue it to $300m.
at end of 2001 we impair it to $120m.
at end of 2002 revaluer said it worths $500m.
this is the entitys poilcy to transfer extra depreciation from R.R to R.E annualy when necessary.
what are the entries for end of 2002?

i know
end of 2000:
dep.=20
NBV increases from 180 to 300 so :
D;PPE 120
C;R.R 120

end of 2001:
dep=33.3
Extra dep. to be transfered from R.R to R.E:
D;R.R 13.3
C:R.E 13.3

we impair asset from 266.7 to 120 so
D;R.R 106.7(120-13-3)
D;SOPL 40
C;PPE 146.7

end of 2002:
Dep=15

the asset value increases from 105 to 500.
MY PROBLEM is here.

which is correct?
1-
D;PPE 395
C;SOPL 40
C;R.R 355(Balancing fig.)

OR
2-D;PPE 395
C;SOPL 128.4 (NBV if we had not impair it(266.67-33.3=)233.4-105)
C;R.R 266.6(Balncing fig.)

Or
3-any thing else

this may happened in the real life RARELY but please help me to learn it.