Kyle Co purchased an investment property some year ago and carries it under the fair value model. At 1 January 20X1, the property had a fair value in Kyle Co's financial statements of $12 million. On 1 July 20X1 Kyle Co decided to move into the property and use it for its own business. At this date the asset had a fair value of $14 million and a remaining useful life of 14 years. What amount should be recorded in Kyle Co's statement of profit or loss for the year ended 31 December 20X1?