assuming the use of the fair value model, how much shall be reported in profit or loss for the year 2023?

BCEM 9 HI Company has a single investment property acquired on July 1, 2023 for P17,100,000. The estimated useful mie was 40 years and an estimated residual value was P900,000. The accounting period ends uses the SLM computed to the nearest month. The fair values of the property are as follows: 2023-P17,550,0002024-P17,940,0002025-P18,000,0002026-P17,550,000 10. Assuming the use of the fair value model, how much shall be reported in profit or loss for the year 2023