NCA held for Sale

Carrying amount of asset is 2.47m
Fair value of asset is 2.5m
Cost to sell is 0.5m

We are using revaluation model
Always remember when we use revaluation model , then at the time of classification of asset as held for sale we will revalue asset , the revaluation gain will be recorded at oci and cost to sell will be recorded as impairment cost in p&l

Lower of carrying value and fair value less cost to sell can be applied only on cost model not revaluation model

So revaluation gain = 0.30m(2.5-2.47 )
Which will be recorded at oci

Depreciation for the year = 130000
Cost to sell ( impairment ) = 50000

Total charge to p&l = 180000

You don’t regularly see it at this level but it is something to be aware of just in case.

Question:
As at 1st January 20X5 the factory was valued at cost $14 million, less accumulated depreciation $3 million. During October to December 20X5,it was marketed by a property agent at a price of $13 million, which was considered a reasonable achievable price at that date. The expected costs to sell have been agreed at $500,000 . Recent market transactions suggest that actual selling prices achieved for an industrial building of this nature in the current market conditions are 10% less than the price at which they are marketed.

At 31st December 20X5 the factory remained unsold.

At what amount should the factory be reported in Skybound Co’s Statement Of Financial Position as at 31st dec 20X5?

My answer
Carrying Amount = 14-3 = 11 million
Fair Value Less Costs to sell = (13×90%)-0.5
                                               = 11.2 million
As the carrying amount is lower ans should have been 11 million
But the answer in mock is 11.2 million
Sir can you please explain my mistake.
THANKYOU