At the start of the year, Joyce En Corp. classified its equipment with carrying amount of P1,000,000 as noncurrent asset held for sale. All the conditions in PFRS 5 are met. The fair value of the equipment is P1,000,000 and the costs to sell are P50,000. Joyce En had expected this decline to reverse in the third quarter, and in fact, the third quarter recovery exceeded the previous decline by P10,000. Joyce En's noncurrent asset held for sale did not experience any other declines in value during the fiscal year. What amounts of gain (loss) should Joyce En report in its interim financial statements for the third quarter?