A flock of twenty 2-year-old sheep was held at January 1, 2020. On this date, five 2-year-old sheep were purchased for P12,000 each. On July 1, 2020, 5 lambs were born. On December 31, 2020, Five 3-year-old sheep were sold at their fair value less cost to sell.

Per unit fair values less cost to sell were as follows:

January 1, 2020
2-year-old sheep	12,000
Newborn lamb	4,000
July 1, 2020
2-year-old sheep	12,500
Newborn lamb	4,500
December 31, 2020
3-year-old sheep	15,000
2-year-old sheep	13,000
1-year-old lamb	7,000
0.5-year old lamb	6,000
Newborn lamb	5,000

How much is the income from change in fair value less cost to sell due to physical change?