1.5 pts D Question 14 On January 1, 2020, Second company has acquired 2,000 shares of another company at P10 per share. The cost of investment includes transaction costs P1.5 per share. The company opted to present this investment at fair value through other comprehensive income irrevocably. At the end of 2020, the market price of the shares is P15 per share and this was sold at P18 per share on January 2, 2021. How much should the investment be initially recognized