Choice "A" is correct. The original acquisition price of the land was $100,000. At the end of Year 1, the carrying amount would have been revalued to $90,000. Under the revaluation model of IFRS, the reversal of a revaluation is recognized in profit or loss. For this reason, at the end of Year 2, the portion of the increase in fair value of land from the revalued carrying amount of $90,000 in Year 1 to the original acquisition cost of $100,000 is recognized in profit or loss.If a revaluation results in an increase in value, however, it should be credited to other comprehensive income. For this reason, the increase in value of $5,000 ($105,000 less $100,000) will be recognized as other comprehensive income.Choice "c" is incorrect. The revaluation model under IFRS requires that the reversal of a revaluation is recognized in profit or loss and not as comprehensive income.Choice "d" is incorrect. Of the $15,000 increase in value from the end of Year 1 to the end of Year 2, $10,000 will be recognized in profit or loss because it is a reversal of a revaluation, and $5,000 will be recognized in comprehensive income. All $15,000 will not be recognized as comprehensive income.Choice "b" is incorrect. Of the $15,000 increase in value from the end of Year 1 to the end of Year 2, $10,000 will be recognized in profit or loss because it is a reversal of a revaluation, and $5,000 will be recognized in comprehensive income. All $15,000 will not be recognized in profit or loss.