asset register (error)

Hi John,

The asset register shows a carrying amount for non-current assets of $85,600; the ledger accounts include a cost balance of $185,000 and an accumulated depreciation balance of $55,000.

Which of the following may explain the discrepancy?
b) the omission of the revaluation of an asset upwards by 16600 and the depreciation charge of 20 000 from the ledger account and the omission of the disposal of an asset with a carrying amount of 41000 from the register

c)the omission of the disposal of an asset from the ledger accounts (cost 25600 and accumulated depreciation at disposal 11200) and the omission of an addition of land costing 30 000 from the register

could you explain it, please ?
The answer provided by “Kaplan” is c but I got both b and c correct

b) ledger account [185 000+16600(rev upwards)]= 201600-55000(accumulated Depreciation)-20 000(depreciation charger)=126 600
asset register: 85600+41000=126 600

thank you in advance!!!!