andre company was granted a patent on January 1, 20x1. the patent was appropriately recognized at 800,000 and estimated to have useful life of 10 years. in 2003, andre company incurred 100,000 in successfully defending the patent in an infringement suit. however, two months after the suit, andre company sold the intangible asset to the plaintiff for 600,000. andre company's policy is to recognize a full year's amortization in the year of acquisition and none in the year of derecognition. how much is the gain (loss) on disposal recognized in Andre Company's 2003 statement of profit or loss?