asset revaluation surplus 可以用来分红利吗?

asset revaluation surplus 可以用来分红利吗?
In relation to an asset revaluation surplus,an entity
In relation to an asset revaluation surplus,an entity:
Select one:a.is not able to use this surplus for the payment of future dividends
b.is able to use this surplus for the payment of future dividends
c.can transfer the surplus to the current period profit or loss when the asset is disposed of
d.is not able to transfer this surplus to any other reserve account
这题我觉得不是选A 就是选B 因为两个是相反的