ABC, Inc. acquired 30% of DEF Co.'s voting stock for P200,000 on January 2, 2022. ABC's 30% Interest in DEF gave ABC the ability to exercise significant Influence over DEF's operating and financial policies. During 2022, DEF earned P80,000 and pald dividends of P50,000. DEF reported earnings of P100,000 for the six months ended June 30, 2023, and P200,000 for the year ended December 31, 2023. On July 1, 2023, ABC sold half of its stock In DEF for P150,000 cash. DEF pald dividends of P60,000 on October 1, 2023. Before Income taxes, what amount should ABC Include In Its 2022 Income statement as a result of the Investment? O 15,000 O 24,000 50,000 O 80,000