2 points On July 1, 2018, HI CO. acquired investments in bonds of RAP Co.'s 10-year 12% bonds, with face value of P5,000,000, for P5,386,300. Interest is payable semi- annually on January 1 and July 1. The bonds mature on July 1, 2023. Bonds effective rate is 10%. On December 31, 2020, HI Corporation sold its debt instrument at 110. What amount of gain should HI Corporation recognize as a result of the disposal? * P144,385 P176,604 P210,434 P245,956 P283, 254