I think you got your answer above, you are right - semi-circular rule should apply, but if the question is old and abided by the (now obsolete) quadrantal rule [which I much preferred to the semi circular] it is the right answer to the wrong year. Perhaps a misprint?
IFR should be odd flight levels now 0 to 179. Ie. FL050 FL070 etc... (Careful with transition altitude the first FL may not be useable)
However just to confuse you - should it have been VFR ATC will normally insist on flying at flight level +500 when flying above the transition altitude.
Hope this helps!
Alex