ANIMO, Inc. acquired 30% of Archer Corp.'s ordinary shares on January 1, 2021 for P400,000. During 2021, Archer earned P160,000 and paid dividends of P100,000. ANIMO's 30% interest in Archer gives ANIMO the ability to exercise significant influence over Archer's operating and financial policies. During 2022, Archer earned P200,000 and paid dividends of P60,000 on April 1 and P60,000 on October 1. On July I, 2022, ANIMO sold half of its shares in Archer for P264,000 cash. what should be the gain or loss on in Animo's 2022 income statement