Investment property

Hi My dear Tutor, I have a question.

An office building used by Speculate for administrative purposes with a
depreciated historical cost of $2 million. At 1 April 2013 it had a remaining life of 20 years.
After a reorganisation on 1 October 2013, the property was let to a third party and reclassified as an investment property applying Speculate’s policy of the fair value model. An independent valuer assessed the property to have a fair value of $2·3 million at 1 October 2013, which had risen to $2·34 million at 31 March 2014.

What is the net gain/loss which will be recorded in Emerald’s profit or loss for the year ended 31 march 2017 in respect of property?

A)$340,000 net gain
B)$390,000 net gain
C)$50,000 net loss
D)$10,000 net loss

O/B at cost 1 April 2013——2000
depreciation to 1 October 2013(2000/20*6/12)=(50)
Carrying value at 1 October 2013—1950
From now it became investment property and measured under FV model

Carrying value at 1 October 2013-1950
Revaluation (FV) at 1 october 2013 350
Revised carying value 2300
Revaluation at 1 MArch 2014 400
Revised carying value 23400

so depreciation recognised 50
1st revaluation creates 350 which goes ot oci as revaluation surplus
2nd revaluation creates 40 which goes to oci as revaluation surplus
total revaluation surplus 390

Answer show D
comment:depreciation of $ 50000 must be expensed for the first six months of the year.As the property is being transferred from IAS 16 property to ISA 40 investment property the gain on remeasurement ($350,000) is taken through other comprehensive income.The increase in Fair value of $40000 in the second six months is credited to p/l

COuld you explain?
any changes under FV goes to P/l but in this case any increase excess of carrying value will go to oci as revaluation surplus yes i understood it but if it carrying value less than 1950 any changes would go under p/l as impairment.
I really did not get where 10 loss has been obtained in the anwer?