问题如下：
When comparing the revaluation model for long-lived assets and the fair value model for investment property, which of the following is not true?
选项：
A. Under the revaluation model, fair value above historical cost is recognized as a gain on the income statement.
B. Under the fair value model, fair value above historical cost is recognized as a gain on the income statement.
C. Under both models, the measurement of the asset’s fair value must be reliable.
解释：
A is correct. Under both the revaluation model and the fair value model, the measurement of the asset’s fair value must be reliable. Under the fair value model, revaluation above historical cost is recognized as a gain on the income statement. Under the revaluation model, revaluation above historical cost is recognized as revaluation surplus in owner's equity.
c选项是怎么不正确呢？
