Baliwood Co. has the following data for their disposal group (PFRS 5) as of December 31, 2018: Carrying amount Carrying amount as remeasured before immediately before classification as stion classification as held held for sale for sale Inventory 1,800,000 1,300 000 Investments-FVOCI 5.000,000 4,400.000 PPE(cost model) 15,700,000 15,700,000 PPE (revaluation model) 20,200,000 21,000,000 Office Goodwill 1,400,000 1,400,000 The fair value less cost to sell of the disposal group and revaluation surplus of PPE (revaluation model) before classification as held for sale are shown below. FVLCS 40,000.000 Balance of revaluation 0 surplus Do not round off percentages, but multiply directly to the impairment loss to be allocated. Round off the final answer to nearest whole peso. How much is the carrying amount of PPE (revaluation model) after classification as held for sale and after impairment