Excess of Dep'n

Dear Sir, Please help since I think this question is answered wrong in my Kit of exercises. Q:Banter co Purchased an office building on 1 January 20x1. The building cost was $1600K and this was depreciated by the straight line method at 2% per year, assuming a 50-year life and nil residual value. The building was re-valued to $2250K on 1 Jan 20x6. The useful life was not revised. The company's financial year ends on 31 Dec. What is the balance on the Revaluation reserve at 31 December 20x6? A: In answer it's totally wrong but i did like: 1. 32K is the dep'n of old value 2.160K is accumulated depn 3.1440K is NBV of building at 1 jan 20x6 4.50K is the new dep'n 5.2200K is NBV at 31 Dec 20x6 6.(2200-1440)K=760K is the Rev surplus before trf of excess of depn 7.(760-18)K=752K Two questions are arisen. 1. When the policy of transfer of an excess is not stated should we do it anyway and 2. What is the correct answer to this question. Thank you Sir! P.S. Final week of revision and hoping to get as high as possible. Of course with the help of You!