5. In 2020 , the entity purchased the following equity securities for the purpose of selling them in the near term. On June 30,2022 , the entity transferred its investment to financial assets at FVTOCI because of a rare circumstance (arising from a single event that is unusual and highly unlikely to recur in the near term). What amount should the entity report as unrealized loss in its 2022 profit or loss? a.P200,000 b.P120,000 C. P80,000 d.P0