ratio analysis and interpretation

Hello,

Q. If a company wished to maintain the carrying amount in the financial statements of its
non-current assets, which of the following would it be unlikely to do?
?? Enter into a sale and short-term leaseback
?? Account for asset-based government grants using the deferral method
?? Revalue its properties
?? Change the depreciation method for new asset acquisitions from 25% reducing balance to
ten years straight line

the answer is option a and that is fine with me but what about option c i.e. revalue the properties. I mean if a co. wants to maintain its C.V. then why would it revalue its properties?