Non current Assets

Hey sir!

I wanted to ask regarding this question.. i dont really know from which kit the question is from. Its from a youtube video and the person has explained the same question differently in 2 different videos.

26. Dynasty Co had non-current assets with a cost of $2,260,000 at the start of 20X8.
During the year the following transactions took place:
(1) Non-current assets with a cost of $545,000 were purchased
(2) Assets costing $290,000 were sold for $130,000
(3) A building which had cost $700,000 and had a carrying amount of $350,000 was revalued to
$900,000
What is the balance on the non-current assets cost or valuation account at 31 December 20×8?

A)$3,065,000
B)$2,715,000
C)$3,225,000
D)$2,875,000

So the difference in answer comes from the revaluation.. At first he took the difference between Carrying amount and Revalued amount i.e 550,000.. and then in a later video, he took the difference between Cost and the revalued amount i.e 200,000. He does acknowledges the fact that he did not take the difference between carrying amount and revaluation surplus saying that “If the question ask for revaluation reserve than have to compare CV with revalued amount. In this question examiner is asking for valuation or cost than we have to compare Cost with revalued amount”

Could you please tell me how to approach this question..

Thank you.