Kaplan practice question...

Land and buildings at cost (land element $163,000, note (ii)) 403,000 Plant and equipment at cost (note (ii)) 96,000 Right-of-use asset (note (iii)) 28,000 Accumulated depreciation at 1 January 20X3 (Buildings) 60,000 The buildings had an estimated life of 40 years when built, and are being depreciated on a straight line basis. The directors wish to incorporate a revaluation of the land and buildings as at 31 December 20X3, when the fair value of the land is $250,000 and the fair value of the building is $150,000. I need to decide total depretiation for the year and gain from this operation with the carrying value method not cost method.. My answer seems like this but this is not right answer: w3 Land and buildings Land. Building op acc dep 163,000 240,000 (60,000) carying opening 163,000 180,000 dep for the year (6,000) 163,000 174,000 Revalue 250,000 150,000 gain/loss 87,000 (24,000) 63,000 total gain please help...