Grover Inc wishes to use the revaluation model for this property: 
The fair value for the property is $100,000. What amount would be booked to the "accumulated depreciation" account if Grover chooses to use the proportional method to record the revaluation?
Definitions:
TRICARE for Life
A healthcare program providing expanded health coverage for U.S. military retirees and their eligible beneficiaries.
TRICARE
TRICARE is a health care program of the United States Department of Defense Military Health System providing health benefits to military personnel, retirees, and their dependents.
Health Insurance Plan
An insurance that covers the whole or a part of the risk of a person incurring medical expenses, spreading the risk over a large number of persons.
TRICARE for Life
A healthcare program for U.S. military retirees and their dependents, providing Medicare-wraparound coverage.
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