Aphrodite co qstn Sec b bpp (ias 16 qstn) mock exam 2

Hi sir,

I have doubt in the first qstn where the asked what amount of depreciation should charged in profit and loss.

But I confused in revalued amount
I did revalued amt/ rem useful life

So Revalued amt is 81000/ 10yrs total – 6/12 passed so remaining 9.5 months

81000/9.5yr *6/12 I get 4263

But bpp answer is
810000/9yr *6/12. = 4500

Can you please explain me why they did not deduct 6/12 which was already passed.

Thank you sir in advance
Have great day