In a Previous Period Banshee Plc Wrote Off Its 'Dynamic

In a previous period Banshee Plc wrote off its 'dynamic mover' equipment,but new information has shown that it is probable that the future economic benefits exceed its cost of £40 000.What is the appropriate accounting entry?

A) $$\begin{array} { | c | l | l | l | } \hline \mathrm { Dr } & \text { Equipment-dynamic mover } & 40000 & \\\hline \mathrm { Cr } & \text { Asset revaluation reserve } & & 40000 \\\hline\end{array}$$
B) $$\begin{array} { | c | l | c | c | } \hline \mathrm { Dr } & \text { Equipment-dynamic mover } & 40000 & \\\hline \mathrm { Cr } & \text { Gain from reversal of previous impairment loss } & & 40000 \\\hline\end{array}$$
C) $$\begin{array} { | c | l | r | l | } \hline \mathrm { Dr } & \text { Write-down of equipment } & 40000 & \\\hline \mathrm { Cr } & \text { Equipment expense } & & 40000 \\\hline\end{array}$$
D) $$\begin{array} { | c | l | r | l | } \hline \mathrm { Dr } & \text { Equipment-dynamic mover } & 40000 & \\\hline \mathrm { Cr } & \text { Equipment expense } & & 40000 \\\hline\end{array}$$