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…