answer in excel format pls

Armstrong Corporation manufactures bicycle parts. The company currently has a P19,500 inventory of parts that have become obsolete due to changes in design specifications. The parts could be sold for P7,000, or modified for P10,000 and sold for P20,300. What is the net benefit of modifying the bicycle parts? O P3,300 O P13,300 O P7,000 OP10,300