题目内容：
Gusna Co purchased a building on 31 December 20X1 for $750,000. At the date of acquisition, the useful life of the building
was estimated to be 25 years and depreciation is calculated using the straight-line method. At 31 December 20X6, an
independent valuer valued the building at $1,000,000 and the revaluation was recognised in the financial statements.
Gusna’s accounting policies state that excess depreciation arising on revaluation of non-current assets can be transferred
from the revaluation surplus to retained earnings.
What is the depreciation charge on the building for the year ended 31 December 20X7?
A$40,000
B$50,000
C$30,000
D$42,500
答案解析：