Apollo Corp. has the following investment which were held throughout 2021-2022: Fair Value Cost 12/31/21 12/31/22 P300,000 Trading P400,000 P380,000 What amount of unrealized gain or loss would Apollo Corp. report in its income statement for the year ended December 31, 2022 related to its investments? O P20,000 unrealized loss. O P20,000 unrealized gain. O P80,000 unrealized gain. OP140,000 unrealized gain