Which of the following transactions individually would achieve this?

JKL measure gearing as debt:equity, based on book values. At 31 December 20X5 the ratio is 2:3 and JKL would like this to be 2:5.

Which of the following transactions individually would achieve this?
A . Bonus issue from the share premium account.
B . Revaluation of investment property to an increased fair value.
C . Repayment of a 6 year term loan with the issue of 5 year redeemable debentures.
D . Issue of redeemable preference shares at par.

Answer: B