Chapter 12 - IFRS 5 eg1

Hi, I was wondering how the revaluation reserve is $1.4m. if the CV was $14m @ 1/1/15 then on 30/4/15 it becomes a NCA. At this stage is the FV not $13.9m and the Revaluation is $15.4 - $300k (CTS) so $15.1m then the gain on reval would be $1.2m. HC CV 1/1/15 14,000 Depn (300x4/12) (100) CV 30/04/15 13,900 Reval 15,100 (15,400 - 300) Surplus 1,200 (or 1,500 if ignore CTS) I've probably done it wrong so hoping you can clarify? Much Appreciated