The Balance Sheet of Brown Ltd at 31 December 2014

The balance sheet of Brown Ltd at 31 December 2014 shows the following.
$
Plant 80 000
Accumulated depreciation - plant 30 000
50 000
On 1 January 2015,based on a valuer's estimate of fair value,it was decided to revalue the plant to $65 000.The plant was then assessed to have a further useful life of 5 years and an expected residual amount of $5000.What is the journal entry in the books of Brown Ltd to record depreciation on plant on a straight-line basis for the half-year ending 30 June 2015 (balance date) ?

A) Depreciation expense - plant 12 000 Accumulated depreciation- plant 12 000
B) Depreciation expense - plant 6 000 Accumulated depreciation - plant 6 000
C) Accumulated depreciation - plant 6 000 Depreciation expense - plant 6 000
D) Depreciation expense - plant 6 500 Accumulated depreciation- plant 6 500