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[单选题]

A company that reports in accordance with International Financial Reporting Standards (IFRS) does not use the cost model to value its investment properties and property, plant, and equipment.
Information related to an investment property and a plant is as follows:

On its income statement for the year, the company will most likely recognize a gain (in thousands) of:

A.€200.

B.€300.

C.€100.

参考答案与解析：

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